The tariff classification of black tea from Ceylon and India

N027175 May 14, 2008 CLA-2-09:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 4811.59.4040; 4819.20.0040; 4823.20.9000 Ms. Noelene Wilson Australian Fruit Tea Co Pty Ltd PO Box 5065 Gold Coast Mail Centre Queensland, 9726 Australia RE: The tariff classification of black tea from Ceylon and India Dear Ms. Wilson: In your letter dated May 1, 2008, you requested a tariff classification ruling. The subject merchandise consists of black tea from Ceylon and India which is shipped to Australia for blending and processing. The tea will be sieved into a stainless steel ribbon blender along with natural flavor and freeze-dried fruit. The product is fed directly into a tea bag making machine where it is processed into 2 gram tea bags using non-bleached filter paper, string and bag. Each tea bag will have its own individual envelope. The tea bags will be packaged in a cellophane-wrapped cardboard box with 20 enveloped tea bags per box. The applicable subheading for the black tea 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 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