The tariff classification of Ilex Guayusa Tea from Ecuador
Issued February 6, 2014 by U.S. Customs and Border Protection.
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
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