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 teas from Kenya 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 black teas sold under the names: Nova Scotia Blue, Sugar Shack Tea, Maple Mango Fusion, and Masala Chai.
Nova Scotia Blue consists of black tea from Sri Lanka, blueberry, blackberry, cornflower petals, flavoring, and wild blueberries from various countries. Sugar Shack Tea consists of maple black (black tea) from Sri Lanka, flavoring, maple sugar chunks, calendula petals, and safflowers from various countries. Maple Mango Fusion consists of black tea from Sri Lanka, mango, maple, rose petals, mallow flowers, calendula petals, flavoring, and blackberry leaves from various countries. Masala Chai consists of kambaa black tea from Kenya, Cardamom pods, coriander seed, whole cloves, allspice berries, black and pink peppercorns, cinnamon, and ginger root 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 a 3.5 ounce (100 gram) tin.
The applicable subheading for the Nova Scotia Blue, Sugar Shack Tea, Maple Mango Fusion, and Masala Chai 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