CLA-2-09:OT:RR:NC:232
Ms. Wendy J. Diltz
Atlantic Trade Winds Agency
405 Northwest Road
Westfield, MA 01085
RE: The tariff classification of flavored teas from India, Japan and Sri Lanka
Dear Ms. Diltz:
In your letter dated February 27, 2014, on behalf of The Tea Brewery of Nova Scotia, Canada, you requested a tariff classification ruling. Ingredients breakdowns and spec sheets accompanied your letter. The subject merchandise consists of several flavored teas. Flavored green tea is sold under the name Lemon Grove Green. The flavored black tea is sold under the names: Seaside Afternoon, Maritime Morning and Lavender Cream Earl Grey. The peppermint licorice tea is sold under the name Tranquility Bay.
Lemon Grove Green consists of Japanese sencha (lightly fermented green tea) from Japan, lemongrass, orange peel and flavoring from various countries. Seaside Afternoon consists of kambaa (black tea) from Sri Lanka, nonsuch nilgiri, lover’s leap, jasmine with flowers, rose congou emperor, and flavoring from various countries. Maritime Morning consists of tarajulie assam, keyhung assam, and non nilgiri from various countries. Lavender Cream Earl Grey consists of earl grey (black tea) from Sri Lanka, cornflowers’ petals, lavender, and flavoring from various countries. Tranquility Bay consists of licorice root from Sri Lanka, peppermint, and rosehips from various countries.
All aspects of tea manufacturing are done in Canada. The dry ingredients are combined; after blending, the flavoring is sprayed on to the mix. Once the tea has dried, it is packed in 3.5 ounce (100 grams) tins.
The applicable subheading for the Lemon Grove Green, Seaside Afternoon, Maritime Morning, and Lavender Cream Earl Grey will be 0902.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tea, whether or not flavored…other black tea (fermented) and other partly fermented tea. The rate of duty will be free.
However, all immediate containers and wrappings, and all intermediate containers of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.
The applicable subheading for the Tranquility Bay will be 2106.90.9987, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…herbal teas and herbal infusions comprising mixed herbs. The rate of duty will be 6.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Troise at (646) 733-3031 for Chapter 9 and National Import Specialist Bruce Hadley at (646)733-3029 for Chapter 21.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division