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 China 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 breakdown and spec sheets accompanied your letter. The subject merchandise consists of flavored green tea sold under the name Urban Apricot and flavored black tea sold under the name Country Spice/Country Christmas.
Urban Apricot consists of lucky dragon hyson (loose green tea) from China, ginger root, safflower petals and flavoring from various countries. Country Spice/Country Christmas consists of Cinnamon black (loose black tea) from Sri Lanka, bella coola, cloves and allspice 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) tin.
The applicable subheading for the Urban Apricot will be 0902.10.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Green tea (not fermented) in immediate packings of a content not exceeding 3 kg…flavored…other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Country Spice/Country Christmas will be 0902.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg…Other. 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.
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.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division