10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The Country of Origin of Black Tea
Issued August 21, 2025 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N351843 (August 21, 2025)
Tariff classification
Product description
The Country of Origin of Black Tea
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 steps 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 and is a product of Sri Lanka. 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.
Full text
N351843
August 21, 2025
OT:RR:NC:N5:232
CATEGORY: Origin Ms. Venus Yu New Horizon Enterprises Ltd. 1992 Alpine Way Hayward, CA 94545 RE: The Country of Origin of Black Tea Dear Ms. Yu: In your letter, dated July 30, 2025, you requested a country of origin determination. The subject merchandise is described as three Black Tea products. The first item is called General Dust Tea and is said to contain Ceylon black tea. The tea is grown, harvested, processed, and packaged in Sri Lanka, shipped to a supplier in Hong Kong and, with no processing performed in Hong Kong, then shipped to the United States loose in four pound metalized film bags. The second item is called General BOP Celyon Tea and is also said to contain Ceylon black tea. The tea is grown, harvested, processed, and packaged in Sri Lanka, shipped to a supplier in Hong Kong and, with no processing performed in Hong Kong, then shipped to the United States loose in five pound metalized film bags. The third item is called Lipton Yellow Label Tea. The tea is grown, harvested, processed, and packaged in Sri Lanka, shipped to a supplier in Hong Kong and, with no processing performed in Hong Kong, then shipped to the United States loose in ten pound metalized film bags. All of the teas are to be sold to U.S. restaurants for mixing with other Ceylon teas to brew milk 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 steps 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 and is a product of Sri Lanka. 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
More rulings on the same tariff codes
RE: First Sale; Multi-Tiered Transactions; Related Parties; Beverage Equipment
RE: Kitchen and household cleaning and maintenance products imported under consignment; Valuation under 19 U.S.C. § 1401a; Computed Value
RE: The country of origin of electrical appliance cords
Re: Affirmation of NY N346051; Applicability of Subheading 9817.00.96, HTSUS, to electric actuators from China
RE: Country of Origin of a Centrifugal Pump
RE: The country of origin of a steering knuckle
RE: The country of origin of a steering knuckle
RE: The country of origin of a multi-utility axe
RE: The country of origin of helium gas in non-refillable steel tanks
RE: The country of origin of fiber optic cables
Follow N351843
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.