CLA-2-19:OT:RR:NC:N5 232
Yumiko Hamada
ITO EN (North America) INC.
1320 Greenway Drive, Suite 700
Irving, TX 75038
RE: The tariff classification of “Genmaicha Tea Bags (Roasted Brown Rice Green Tea)” from Japan
Dear Ms. Hamada:
In your letter dated December 17, 2025, you requested a tariff classification ruling.
The subject merchandise is described as “Genmaicha Tea Bags (Roasted Brown Rice Green Tea).” It is
composed of 60 percent Roasted Brown Rice, 37 percent Green Tea (camelia sinensis), and 3 percent Matcha
(camelia sinensis). Brown Rice is soaked in water, steamed, dried, roasted in a fluidized hot air roaster at
280 to 300°C for about 4 minutes, cooled, crushed and filled into tea bags with Green Tea and Matcha. The
unit size is 2g per tea bag, 20 bags per retail box (40g total net weight). The intended use of the product is
for consumers to prepare a beverage by steeping the product in hot or cold water.
The applicable subheading for the “Genmaicha Tea Bags (Roasted Brown Rice Green Tea)” will be
1904.90.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Prepared
foods obtained by swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other
than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, goats and
meal), pre-cooked or otherwise prepared, not elsewhere specified or included: Other: Other.” The general
rate of duty will be 14 percent duty rate ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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
www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Frank Troise at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division