The tariff classification of Product DCPI 2311101258 from the UK

NY L87490 September 30, 2005 CLA-2-09:RR:NC:SP:232 L87490 CATEGORY: Classification TARIFF NO.: 0902.10.1000; 0902.30.0010; 3923.29.0000; 4819.20.0040; 4823.20.9000 Ms. Patty Kittel Target Customs Brokers, Inc. 33 South Sixth Street Minneapolis, MN 55402 RE: The tariff classification of Product DCPI 2311101258 from the UK Dear Ms. Kittel: In your letter dated August 30, 2005, on behalf of Target Stores, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is Product DCPI 2311101258, Style 22543, called ”Tea Chest”. The sample is being returned to you as per your request. This product is an assortment of items that are packaged together for retail sale. There are four cardboard boxes packed in the retail box. Each box contains a metallic polyester film bag holding 50 round teabags. The four different teas in these bags are: Ceylon (black), Earl Grey (black), English Breakfast (black), and Jasmine, which contains green tea with jasmine blossoms. The component items, although packaged together, are not classifiable as a set because they do not meet a particular need or carry out a specific activity. Therefore, all are separately classified. The applicable subheading for the Jasmine tea will be 0902.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: flavored. The rate of duty will be 6.4 percent ad valorem. 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 Ceylon, Earl Grey, and English Breakfast teas 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. The applicable subheading for the metallized polyester film bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics…: Sacks and bags…Of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for the cardboard box 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 free. 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 free. 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 the FDA at telephone number (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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division