The tariff classification of "Mate de Coca" from Peru
Issued July 18, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I83888 (July 18, 2002)
Tariff classification
HTS codes: 1211.30.0000
Headings: 1211
Product description
You state in your letter that the subject product, which you designate as “Mate de Coca,” consists of “[t]ea bags containing a very small amount of coca leaves with which to prepare a cup of tea.” The tea bags, in turn, are individually put up in a paper wrapper.
CBP rationale
The applicable subheading for the subject product will be 1211.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: Coca leaf.
Full text
NY I83888 July 18, 2002 CLA-2-12:RR:NC:2:238 I83888 CATEGORY: Classification TARIFF NO.: 1211.30.0000 Mr. Carlos I. Gomez Columbian Import & Export Co. 15230 E. Riviera Lane La Mirada, CA 90638 RE: The tariff classification of “Mate de Coca” from Peru Dear Mr. Gomez: In your letter dated June 12, 2002, you requested a tariff classification ruling. You state in your letter that the subject product, which you designate as “Mate de Coca,” consists of “[t]ea bags containing a very small amount of coca leaves with which to prepare a cup of tea.” The tea bags, in turn, are individually put up in a paper wrapper. The applicable subheading for the subject product will be 1211.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: Coca leaf.” The rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544. This merchandise may also be subject to the requirements of the Controlled Substances Act and/or the Controlled Substances Import and Export Act, which are administered by the Drug Enforcement Administration (DEA). You may contact them at 1405 I Street N.W., Washington, D.C. 20460, telephone number 202- 307- 1000. 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 Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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