CLA-2-09:RR:NC:SP:232 D85639
Mr. Aaron Zaris
Harris Freemen Co., Inc.
933 Hylton Road
Pennsauken, NJ 08110
RE: The tariff classification of Black Tea from India.
Dear Mr. Zaris:
In your letter dated December 7, 1998, you requested a
tariff classification ruling.
You submitted a sample and descriptive literature with your
request. The subject merchandise is black tea (orange pekoe and
pekoe-cut)in cellulose tea bags. It will be imported in
cardboard boxes containing either 100 bags, 48 bags or 24 bags.
The applicable subheading for the tea will be 0902.30.0010,
Harmonized Tariff Schedule of the United States (HTS), 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...In tea bags. 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 cardboard box (containing
tea bags) will be 4819.20.0040, Harmonized Tariff Schedule of the
United States (HTS), which provides for Folding cartons, boxes
and cases, of non-corrugated paper or paperboard...Other. The
rate of duty will be 1.7 percent ad valorem. Effective January
1, 1999, the duty rate will be 1.4 percent ad valorem.
The applicable subheading for the paper tea bags will be
4823.20.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other paper...: Filter paper and
paperboard: Other. The rate of duty will be 2.2 percent ad
valorem. Effective January 1, 1999, the rate of duty will be 1.8
percent ad valorem.
Articles classifiable under subheadings 4819.20.0040 and
4823.20.9000, HTS, which are products of India are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
Additional requirements may be imposed on this product by
the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 John
Maria at 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division