N249408 N2 Ruling Active

The tariff classification of Ilex Guayusa Tea from Ecuador

Issued February 6, 2014 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N249408 (February 6, 2014)

Tariff classification

HTS codes: 0903.00.0000

Headings: 0903

Product description

Samples and ingredients breakdown accompanied your letter. The subject merchandise is said to be the dried tea leaf from Ilex Guayusa, an Amazonian tree of the holly genus, native to Ecuador. After processing, the dried leaves will be imported into the United States in a decorative paper box, containing 20 individual tea bags. The consumer will immerse the tea bag in hot water to make a caffeinated beverage.

CBP rationale

The applicable subheading for Ilex Guayusa Tea will be 0903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mate.

Full text

N249408 February 6, 2014 CLA-2-09:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 0903.00.0000 Ms. Patty Smith Western Overseas Corporation 4111-K Rose lake Drive Charlotte, NC 28217 RE: The tariff classification of Ilex Guayusa Tea from Ecuador Dear Ms. Smith: In your letter dated January 10, 2014, you requested a tariff classification ruling, on behalf of your client, Runa, LLC. Samples and ingredients breakdown accompanied your letter. The subject merchandise is said to be the dried tea leaf from Ilex Guayusa, an Amazonian tree of the holly genus, native to Ecuador. After processing, the dried leaves will be imported into the United States in a decorative paper box, containing 20 individual tea bags. The consumer will immerse the tea bag in hot water to make a caffeinated beverage. The applicable subheading for Ilex Guayusa Tea will be 0903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mate. 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N249408

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.