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N351832 N3 Ruling Active

The Country of Origin of Black Tea Products

Issued August 21, 2025 by U.S. Customs and Border Protection.

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N3 N351832 (August 21, 2025)

Tariff classification

HTS codes: 2025, 1993, 1982, 1201, 2002, 1992, 0156

Headings: 2025, 1993, 1982, 1201, 2002, 1992, 0156

Product description

The Country of Origin of Black Tea Products

CBP rationale

substantial transformation in order to render such other country the ‘country of origin’ within the meaning of this part.” The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character or use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993). In the present case, we find the processing undertaken by the means you outline at the facility in Hong Kong does not effect a substantial transformation. Accordingly, we find the tea retains its initial country of origin status. Therefore, Items one and three are of Kenyan and Sri Lankan origin, while Items two and four are of Sri Lankan origin only. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.

Full text

N351832
August 21, 2025
OT:RR:NC:N5:231
CATEGORY: Origin Ms. Venus Yu New Horizon Enterprises Ltd 1992 Alpine Way Hayward, CA 94545 RE: The Country of Origin of Black Tea Products Dear Ms. Yu: In your letter, dated July 30, 2025, you requested a country of origin determination. The subject merchandise is described as four Black Tea Products, as follows. Item one is known as Champion Tea. It is said to contain black tea that is grown, harvested, and processed in Kenya. The tea is then sent to Hong Kong where it is blended and mixed with other black teas of Kenyan and Sri Lankan origin. The tea from Kenya accounts for 80 percent by weight of the finished tea, and the Sri Lankan tea the remaining 20 percent by weight. Item two is known as New Classic C20 Tea. It is said to contain black tea that is grown, harvested, and processed in Sri Lanka and then sent to Hong Kong where it is blended and mixed with other black teas of Sri Lankan origin. The tea from Sri Lanka accounts for 100 percent by weight of the finished tea. Item three is known as Royal Tea. It is said to contain black tea that is grown, harvested, and processed in Sri Lanka and then sent to Hong Kong where it is blended and mixed other black teas of Kenyan and Sri Lankan origin. The tea from Kenya accounts for 45 percent by weight of the finished tea, and the Sri Lankan tea the other 55 percent by weight. Item four is known as Black Jumbo Tea. It is said to contain black tea that is grown, harvested, and processed in Sri Lanka and then sent to Hong Kong where it is blended and mixed with other black teas of Sri Lankan origin. The tea from Sri Lanka accounts for 100 percent by weight of the finished tea. You seek a determination as to the country of origin of the above-described products. The “country of origin” is defined in 19 CFR 134.1(b) as “the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the ‘country of origin’ within the meaning of this part.”

The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character or use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993). In the present case, we find the processing undertaken by the means you outline at the facility in Hong Kong does not effect a substantial transformation. Accordingly, we find the tea retains its initial country of origin status. Therefore, Items one and three are of Kenyan and Sri Lankan origin, while Items two and four are of Sri Lankan origin only. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. § 177). 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 questions regarding the ruling, contact National Import Specialist Frank Troise at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division

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