The tariff classification of 20 Count Assorted Filter Bag Tea from Canada

N008957 April 25, 2007 CLA-2-21:RR:NC:SP:232 CATEGORY: Classification TARIFF NO.: 0902.10.1000; 0902.10.9000; 0902.30.0010; 2101.20.9000; 2106.90.9998; 4811.59.4040; 4819.20.0040; 4823.20.9000 Ms. Pamela Johnson Starbucks Coffee Company PO Box 34067 Seattle, WA 98124-1067 RE: The tariff classification of 20 Count Assorted Filter Bag Tea from Canada Dear Ms. Johnson: In your letter dated March 27, 2006, you requested a tariff classification ruling. Your request also asks if the 20 Count Assorted Filter Bag Tea is considered a set. The 20 Count Assorted Filter Bag Tea consists of: 6 green teas, 8 black teas and 6 herbal infusions. The green and black teas are imported into the U.S. and blended with natural flavors and botanicals. The herbal infusions are also blended in the U.S. with botanical ingredients from multiple origins. The resulting product is a bulk green tea blend, bulk black tea blend and a bulk herbal infusion. The assorted teas and herbal infusions are exported to Canada, where it is packaged into filter bags and retail cartons. The retail 20 Count Assorted Filter Bag Tea contains 2 bags of: China Green Tips, Decaf Lotus, Awake, Earl Grey, Organic Chai, Decaf Chai, Zen, Calm, Wild Sweet Orange and Passion. The packaged tea blend is re-imported into the United States for sale at Starbucks retail stores and at grocery stores. The issue raised in your request was if the 20 Count Assorted Filter Bag Tea is considered a set. The Explanatory Notes to the Harmonized Tariff Systems provide guidance to the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term, “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging. The 20 Count Assorted Filter Bag Tea is not considered a set for tariff purposes since the teas are not put up together to meet a particular need or carry out a specific activity. Therefore, the assorted teas must be classified separately. The applicable subheading for the Decaf Lotus will be 0902.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: in tea bags. 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 China Green Tips will be 0902.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: in tea bags. 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 Awake, Earl Grey, Organic Chai and Decaf Chai will be 0902.30.0010, 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: 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 Zen will be 2101.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Other: Other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for Calm, Wild Sweet Orange and Passion will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the envelope paper will be 4811.59.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Paper and paperboard: coated, impregnated or covered with plastics: Other (than certain specified kinds): In strips or rolls of a width exceeding 15 cm: Other (than certain specified kinds). The rate of duty will be Free.           The applicable subheading for the retail carton will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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 filter bag paper will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper… Filter paper and paperboard: Other. The rate of duty will be free. 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 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division