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 black tea from Sir Lanka and reusable iron container from China
Dear Ms. Diltz:
In your letter dated September 10, 2013, on behalf of The Tea Brewery of Nova Scotia, Canada you requested a tariff classification ruling. Ingredients breakdown, spec sheets and a sample of the container accompanied your letter. Samples were examined and disposed of. The subject merchandise consists of flavored black tea sold under the name Cinnamon Royale; retail packed in a reusable container. The tea consists of loose black tea with real cinnamon from Sri Lanka, orange peel from Spain and natural flavoring from The United States. 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) amounts in a reusable container.
The container is rectangular in shape, measuring approximately 7 inches high by 2.25 inches wide by 2.25 inches long, and features a fitted lid. From the information you provided, this container is made of tinplated iron and has a capacity of .6 liters; the tea will be packed, shipped, and sold for retail sale in this container.
The applicable subheading for the Cinnamon Royal 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.
The applicable subheading for the container will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks, casks, drums, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other: Other.” The general rate of duty will be Free.
The submitted sample of the container was not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:
Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
Therefore, if imported as is, this container will not meet the country of origin marking requirements.
On October 11, 1996, the President signed the Miscellaneous Trade and Technical Corrections Act of 1996. Section 14 of the Act amended the country of origin marking statute (19 U.S.C. 1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 (a) and (b). As a result neither the imported products nor their containers are required to be marked with the foreign country of origin. This statutory exemption is effective for goods entered, or withdrawn from warehouse, for consumption on or after October 11, 1996.
Based upon the information provided, the flavored black tea is a product of Sri Lanka.
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 Nicole Sullivan at (646) 733-3036 for Chapter 73.
Sincerely,
Gwenn K. Kirschner
Acting Director
National Commodity Specialist Division