What's the HS Code for "Black Tea"?

HQ H236614 August 5, 2013 CLA-2 OT:RR:CTF:TCM H236614 LWF CATEGORY: Classification TARIFF NO.: 0902.30.00; 0902.40.00 Port Director Service Port – San Francisco 555 Battery Street San Francisco, CA 94111-2316 Attn: Frank Djeng, Import Specialist RE: Internal Advice Request; Classification of oolong tea leaves fermented with ginseng from Taiwan Dear Port Director: This is in reference to your memorandum, dated November 15, 2012, forwarding a request for internal advice, dated September 19, 2012, initiated by the Law Offices of Gary C. Cooper, on behalf of its client, Ten Ren Tea Co. of San Francisco, Ltd. (“Ten Ren”). At issue is the proper classification under the Harmonized Tariff Schedule of the United States (HTSUS) of oolong tea leaves that have been fermented in a ginseng solution. The request for internal advice is sought based upon Ten Ren’s disagreement with a determination by U.S. Customs and Border Protection (CBP) that the instant tea is classified under subheading 2101.20.90, HTSUS. FACTS: The merchandise is described as loose oolong tea that consists of dried tea leaves derived from the Camellia genus of flowering plants (the “Tea”). During processing in Taiwan, the Tea is soaked in a water solution containing 3% ginseng powder by volume, thereby imbuing the Tea with a distinct flavor as compared to other oolong teas that are not processed in a ginseng solution. After soaking, the Tea is dried, packaged in bulk, and shipped to the United States. This Internal Advice ruling concerns multiple entries of the Tea by Ten Ren at the Service Port of San Francisco, during the period of July 9, 2007 through July 9, 2012. Specifically, we address the Port’s inquiry as to whether Ten Ren’s merchandise is classified in subheading 2101.20.90, HTSUS, which provides for “Extracts, essences and concentrations, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrations, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté: Other: Other: Other.” Ten Pen asserts that the Tea is appropriately classified under subheading 0902.30.00, HTSUS, which provides for “Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg,” and subheading 0902.40.00, HTSUS, which provides for “Tea, whether or not flavored: Other black tea (fermented) and other partly fermented tea.” ISSUE: Whether Ten Ren’s oolong tea is classified under heading 0902, HTSUS, as flavored tea, or heading 2101, HTSUS, as a preparation with a basis of tea? LAW AND ANALYSIS: Merchandise imported in the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context, which requires otherwise, by the Additional U.S. Rules of Interpretation. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order. The following HTSUS provisions will be referenced: 0902 Tea, whether or not flavored: 0902.30.00 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg. 0902.40.00 Other black tea (fermented) and other partly fermented tea. * * * 2101 Extracts, essences and concentrations, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: 2101.20 Extracts, essences and concentrations, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté: Other: Other: 2101.20.90 Other. * * * Note 1(c) to Chapter 21 states, in pertinent part, the following: This chapter does not cover: (c) Flavored tea (heading 0902); * * * In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). EN 09.02 states, in pertinent part, as follows: This heading cover the different varieties of tea derived from the plants of the botanical genu Thea (Camellia). … This heading also includes partly fermented tea (e.g., Oolong tea). … Tea which has been been flavoured by a steaming process (during fermentation, for example) or by the addition of essential oils (e.g., lemon or bergamot oil), artificial flavourings (which may be in crystalline or powder form) or parts of various other aromatic plants or fruits (such as jasmine flowers, dried orange peel or cloves) is also classified in this heading. … The heading further excludes products not derived from the plants of the botanical genus Thea but sometimes called “teas,” e.g.: … (c) Ginseng “tea” (a mixture of ginseng extract with lactose or glucose) (heading 21.06). * * * Heading 0902, HTSUS, provides for tea, whether or not flavored. Specifically, subheadings 0902.30.00 and 0902.40.00, HTSUS provide, in relevant part, for fermented tea as described by packed weight. The term “flavored tea” is not defined in the HTSUS or the ENs. However, EN 09.02 states that the heading covers “the different varieties of tea derived from the plants of the botanical genus Thea (Camellia)” and includes “tea which has been flavoured by a steaming process (during fermentation, for example) or by the addition of essential oils (e.g., lemon or bergamot oil), artificial flavourings (which may be in crystalline or powder form) or parts of various other aromatic plants or fruits (such as jasmine flowers, dried orange peel or cloves).” EN 09.02 further states that the heading includes “partly fermented tea (e.g., Oolong tea) (emphasis added). The instant merchandise is described as an oolong tea that consists of the dried leaves of flowering plants of the Camellia genus. During processing, the Tea is soaked in a ginseng solution of water mixed with 3% powered ginseng, imbuing the Tea with what Ten Ren describes as a “distinctive and lingering aftertaste not found in unflavored oolong teas.” We note that although the Tea is fermented in a ginseng powder solution during processing, the tea leaves are not blended with any other natural or artificial flavoring products upon drying. Compare New York Ruling Letter (“NY”) N041686, dated November 14, 2008 (classifying tea blended with lime peel, dandelion leaf, black Darjeeling tea, cucumber, peppermint, lemon myrtle, natural flavors and lime essence oil in subheading 2101.20.90, HTSUS), with NY J87907, dated September 10, 2003 (classifying various selections of unblended teas, individually flavored with bergamot oil, natural and artificial vanilla flavor, or lemon flavor, in subheading 0902.30.00, HTSUS). As such, the Tea is accurately described as a “flavored tea,” consistent with the examples provided by EN 09.02. Note 1(c) to Chapter 21 excludes “flavored tea” from classification in Chapter 21 and states that such articles are properly classified in heading 0920, HTSUS. Consequently, because the Tea consists entirely of oolong tea that has been “flavored” via processing in a ginseng solution, it is considered a “flavored tea” and is excluded from classification in Chapter 21. Pursuant to GRI 1, the Tea is classified in heading 09.02, HTSUS, which provides for “Tea, whether or not flavored.” HOLDING: By application of GRI 1, Ten Ren’s oolong tea, fermented with ginseng, is classified in heading 0902, HTSUS. Specifically, depending on the weight by which it is packaged, the Tea is classifiable in subheadings 0902.30.00, HTSUS, which provides for “Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg,” or subheading 0902.40.00, HTSUS, which provides for “Tea, whether or not flavored: Other black tea (fermented) and other partly fermented tea.” The column one, general rate of duty for subheadings 0902.30.00 and 0902.40.00, HTSUS, is free. You are to mail this decision to counsel for the internal advice requester no later than sixty days from the date of this decision. At that time, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public, on the CBP Hope Page at http://www.cbp.gov, by means of the Freedom of Information Act, and other methods of publication. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division

NY F85121 April 12, 2000 CLA-2-69:RR:NC:2:227 F85121 CATEGORY: Classification TARIFF NO.: 6911.10.52; 6911.10.80; 9403.60.80; 0902.30.00; 0902.10.90; 4819.40.00; 7310.29.00 Ms. Helen Newell Polardreams International Ltd. 1984 Highway 1 North Fairfield, IA 52556 RE: The tariff classification of a cabinet with ceramic tableware and tea from China Dear Ms. Newell: In your letter dated March 23, 2000, you requested a tariff classification ruling. From your letter and the samples submitted, a description of the items and their cost are as follows: Description Cost Wooden cabinet $17.16 Tea cup (4) ceramic .61 Saucer (4) ceramic .51 Green tea in paper bag 1.09 Green and black tea in tea tins (4) 4.65 Ceramic tea canister 1.10 Ceramic teapot .93 Ceramic creamer .62 Ceramic sugar bowl .69 The above items are products of China. For tariff purposes the items are not a set and, therefore, are classified separately. The applicable subheading for the wooden cabinet will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture, other. The rate of duty will be free. The applicable subheading for the ceramic saucers will be 6911.10.5200, HTS, which provides for ceramic saucers of porcelain or china, valued over $5.25 but not over $18.75 per dozen. The rate of duty will be 8 percent ad valorem. The applicable subheading for the ceramic tea cups, tea canister, teapot, creamer and sugar bowl will be 6911.10.8000, HTS, which provides for ceramic tableware of porcelain or china, other. The rate of duty will be 22.9 percent ad valorem. The applicable subheading for the green tea will be 0902.10.9000, HTS, which provides for other green tea, not fermented, other. The rate of duty will be free. The applicable subheading for the black tea will be 0902.30.0090, HTS, which provides for other black tea. The rate of duty will be free. The applicable subheading for the paper bag will be 4819.40.0040, HTS, which provides for other sacks and bags, other. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the tea tins will be 7310.29.0050, HTS, which provides for other containers of tin with a capacity of less than 50 liters. The rate of duty will be free. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY D85639 December 17, 1998 CLA-2-09:RR:NC:SP:232 D85639 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 4819.20.0040; 4823.20.9000 Mr. Aaron Zaris Harris Freemen Co., Inc. 933 Hylton Road Pennsauken, NJ 08110 RE: The tariff classification of Black Tea from India. Dear Mr. Zaris: In your letter dated December 7, 1998, you requested a tariff classification ruling. You submitted a sample and descriptive literature with your request. The subject merchandise is black tea (orange pekoe and pekoe-cut)in cellulose tea bags. It will be imported in cardboard boxes containing either 100 bags, 48 bags or 24 bags. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 cardboard box (containing tea bags) will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard...Other. The rate of duty will be 1.7 percent ad valorem. Effective January 1, 1999, the duty rate will be 1.4 percent ad valorem. The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 2.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be 1.8 percent ad valorem. Articles classifiable under subheadings 4819.20.0040 and 4823.20.9000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 John Maria at 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 851505 Apr 27, 1990 CLA-2-09:S:N:N1:232-851505 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 4819.20.0040; 4819.40.0040; 4823.20.9000 Mr. Marc G. Greenberg Trade Marcs Group, Inc. 55 Nassau Avenue Brooklyn, New York 11222 RE: The tariff classification of black tea from Sri Lanka. Dear Mr. Greenberg: In your letter dated April 10, 1990 you requested a tariff classification ruling. Samples and descriptive information were submitted with your request. The subject merchandise consists of Dimbula, Neliya, and Ruhuna, which are three varieties of black tea. The teas will be imported in paper tea bags, with each tea bag enclosed in a paper sack. The tea bags will be packaged in a cellophane- wrapped paper box in sizes of 10 tea bags per box and 24 tea bags per box. The applicable subheading for the Dimbula, Neliya, and Ruhuna black teas will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tea...black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. The duty rate 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 paper tea bag will be 4823.20.9000, HTS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers...filter paper and paperboard...other. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the paper sack covering each tea bag will be 4819.40.0040, HTS, which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose, wadding or webs of cellulose fibers...other sacks and bags, including cones...other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the cellophane-wrapped paper box will be 4819.20.0040, HTS, which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard...other. The rate of duty will be 2.8 percent ad valorem. Articles classifiable under subheadings 4823.20.9000, 4819.20.0040, and 4819.40.0040, HTS, which are products of Sri Lanka are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Additionally, tea, classifiable under subheading 0902.30.0010, HTS, is subject to the provisions of the Import Tea Act (21 USC 41-50). The act requires that a tea examination fee of 3.5 cents per hundred weight or fraction thereof be collected from each entry at the time of entry. It further requires that each entry be sampled, examined and released by a permit signed by a qualified tea examiner. It requires, too, that a Tea Chop List and Release Permit (FD Form 1824) be submitted with each entry. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

NY G80380 August 24, 2000 CLA-2-09:RR:NC:SP:232 G80380 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 6307.90.9989 Ms. Barbara Grier Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of Tea in Bags from France Dear Ms. Grier: In your letter dated August 7, 2000, you requested a tariff classification ruling. You submitted descriptive literature and a sample with your request. The merchandise in question is tea in single use nylon mesh teabags. Although the sample submitted was of chamomile tea, the actual imported product is said to be black tea in nylon teabags. The sample was destroyed in testing. The applicable subheading for the black tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 nylon teabags will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made-up articles: Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.  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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY I82399 July 8, 2002 CLA-2-09:RR:NC:SP:232 I82399 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 4823.20.9000 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Tea from China Dear Mr. Gat: In your letter dated June 5, 2002, you requested a tariff classification ruling. You submitted descriptive literature with your request. A product sample had been submitted earlier. The subject merchandise is part of item CO-202840a, a gift assortment that is packaged for retail sale, and is marketed as “Tea for One”. It contains a variety of items. There is a 3-inch tall, 3-inch diameter metal canister that is said to hold “Earl Grey” (black) tea in bags. Sitting on the canister is a 4-inch tall ceramic mug, decorated with decals. Nestled on a foil sheet in the center of the mug is foil wrapped cocoa wafer. A spherical metal tea infuser hangs by a small chain from the handle of the mug. All of the above items are tied together with a silver string. It is noted that the sample metal canister did not contain tea, but your subsequent submission supplied the necessary information. The combination of items in Product CO-202840a is not classifiable as a set and therefore each item must be classified individually. The metal canister, the ceramic mug, the wafer cookie, and the tea infuser were all classified previously in NY Ruling I81287. The literature provided, as well as the packaging, describes this product as containing black tea in bags. For the purposes of this ruling it is therefore assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010,  Harmonized Tariff Schedule of the United States (HTS), 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 paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.7 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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

N004109 December 28, 2006 CLA-2-09:RR:NC:SP:232 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 4811.59.4040; 4819.20.0040; 4823.20.9000 Ms. Pamela Johnson Starbucks Coffee Company PO Box 34067 Seattle, WA 98124-1067 RE: The tariff classification of Citron Tea from Italy or Canada Dear Ms. Johnson: In your letter dated November 30, 2006, you requested a tariff classification ruling. Your request also asks for the country of origin for marking purposes. Black tea is shipped to the United States, blended together and combined with natural orange peel, orange and lemon flavors, and citric acid. The resulting bulk tea product is called Citron Tea. The black tea is produced in Sri Lanka. The orange and lemon flavors are produced in the United States. The orange peel and citric acid are produced in the United States, or are from a foreign country. The bulk Citron Tea is exported to either Italy or Canada, where it is packaged into filter bags and retail cartons. The packaged tea blend is re-imported into the United States for sale at Starbucks retail stores and at grocery stores. The applicable subheading for the Citron 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The country of origin for marking purposes is defined at section 19 CFR 134.1(b), to mean the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 Part 134. A substantial transformation is effected when a manufacturer or processor converts or combines an article into a new and different article resulting in a change in name, character, or use. In this case, the imported green and black teas have not been substantially transformed in the United States, as a result of blending them together, and with the addition of the cucumber flavor and peach flavor. The Citron Tea remains a product of the countries, which produced the green and the black tea for country of origin marking. In the scenario where the bulk Citron Tea is repacked in Canada, your inquiry also requests a ruling on the country of origin marking requirements for an imported article, which is processed in a NAFTA country prior to being imported into the U.S. The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations. Section 134.1(b) of the regulations, defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added). Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish. You state that the Citron Tea is processed in a NAFTA country "Canada" prior to being re-imported into the U.S. Since, "Canada" is defined under 19 CFR 134.1(g), as a NAFTA country, we must first apply the NAFTA Marking Rules in order to determine whether the imported Citron Tea is a good of a NAFTA country, and thus subject to the NAFTA marking requirements. Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes. Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that, the imported Citron Tea remains a good of the countries which produced the green and black teas, for marking purposes, noting the requirements of Section 102.17 (c). In the scenario where the bulk Citron Tea is repackaged in Italy prior to being re-imported into the United States, the product has not been substantially transformed. The Citron Tea remains a product of the countries, which produced the green and the black tea for country of origin marking purposes, noting the requirements of section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304). Section 14 of the Miscellaneous Trade and Technical Corrections Act of 1996, Pub. L. 104-295, 110 Stat. 3514 (October 11, 1996) amended the country of origin marking statute (19 U.S.C. 1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 subsections (a) and (b). The Citron Tea is among the products included in this statutory marking exemption. Therefore, neither the Citron Tea nor its containers are required to be marked with the foreign country of origin. 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 Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 19 C.F.R. 181). 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 Paul Hodgkiss at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N004115 December 28, 2006 CLA-2-09:RR:NC:SP:232 CATEGORY: Classification TARIFF NO.: 0902.30.0010, 4811.59.4040, 4819.20.0040, 4823.20.9000 Ms. Pamela Johnson Starbucks Coffee Company PO Box 34067 Seattle, WA 98124-1067 RE: The tariff classification of Joy Tea from Italy or Canada Dear Ms. Johnson: In your letter dated November 30, 2006, you requested a tariff classification ruling. Your request also asks for the country of origin for marking purposes. Black tea, green tea and oolong tea is shipped to the United States and blended together The resulting bulk tea product is called Joy Tea. The black tea is produced in Sri Lanka and other foreign countries. The green tea is produced in China and India. The oolong tea is produced in Taiwan. The bulk Joy Tea is exported to either Italy or Canada, where it is packaged into filter bags and retail cartons. The packaged tea blend is re-imported into the United States for sale at Starbucks retail stores and at grocery stores. The applicable subheading for the Joy 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The country of origin for marking purposes is defined at section 19 CFR 134.1(b), to mean the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 Part 134. A substantial transformation is effected when a manufacturer or processor converts or combines an article into a new and different article resulting in a change in name, character, or use. In this case, the imported green and black teas have not been substantially transformed in the United States, as a result of blending them together. The Joy Tea remains a product of the countries, which produced the green and the black tea for country of origin marking. In the scenario where the bulk Joy Tea is repacked in Canada, your inquiry also requests a ruling on the country of origin marking requirements for an imported article, which is processed in a NAFTA country prior to being imported into the U.S. The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations. Section 134.1(b) of the regulations, defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added). Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish. You state that the Joy Tea is processed in a NAFTA country "Canada" prior to being re-imported into the U.S. Since, "Canada" is defined under 19 CFR 134.1(g), as a NAFTA country, we must first apply the NAFTA Marking Rules in order to determine whether the imported Joy Tea is a good of a NAFTA country, and thus subject to the NAFTA marking requirements. Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes. Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that, the imported Joy Tea remains a good of the countries which produced the green and black teas, for marking purposes, noting the requirements of Section 102.17 (c). In the scenario where the bulk Joy Tea is repackaged in Italy prior to being re-imported into the United States, the product has not been substantially transformed. The Joy Tea remains a product of the countries, which produced the green and the black tea for country of origin marking purposes, noting the requirements of section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304). Section 14 of the Miscellaneous Trade and Technical Corrections Act of 1996, Pub. L. 104-295, 110 Stat. 3514 (October 11, 1996) amended the country of origin marking statute (19 U.S.C. 1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 subsections (a) and (b). The Joy Tea is among the products included in this statutory marking exemption. Therefore, neither the Joy Tea nor its containers are required to be marked with the foreign country of origin. 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 Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 19 C.F.R. 181). 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 Paul Hodgkiss at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N004059 December 28, 2006 CLA-2-09:RR:NC:SP:232 CATEGORY: Classification TARIFF NO.: 0902.30.0010, 4811.59.4040, 4819.20.0040, 4823.20.9000 Ms. Pamela Johnson Starbucks Coffee Company PO Box 34067 Seattle, WA 98124-1067 RE: The tariff classification of Earl Grey Tea from Italy or Canada Dear Ms. Johnson: In your letter dated November 30, 2006, you requested a tariff classification ruling. Your request also asks for the country of origin for marking purposes. Black tea from India, Sri Lanka and Kenya is shipped to the United States and blended together. Bergamot oil is added to the blend and the resulting bulk tea product is called Earl Grey Tea. The bulk Earl Grey Tea is exported to either Italy or Canada, where it is packaged into filter bags and retail cartons. The packaged tea blend is re-imported into the United States for sale at Starbucks retail stores and at grocery stores. The applicable subheading for the Earl Grey 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The country of origin for marking purposes is defined at section 19 CFR 134.1(b), to mean the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 Part 134. A substantial transformation is effected when a manufacturer or processor converts or combines an article into a new and different article resulting in a change in name, character, or use. In this case, the imported teas have not been substantially transformed in the United States, as a result of blending them together. The Earl Grey Tea remains a product of the countries, which produced the black tea for country of origin marking. In the scenario where the bulk Earl Grey Tea is repacked in Canada, your inquiry also requests a ruling on the country of origin marking requirements for an imported article, which is processed in a NAFTA country prior to being imported into the U.S. The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations. Section 134.1(b) of the regulations, defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added). Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish. You state that the Earl Grey Tea is processed in a NAFTA country "Canada" prior to being re-imported into the U.S. Since, "Canada" is defined under 19 CFR 134.1(g), as a NAFTA country, we must first apply the NAFTA Marking Rules in order to determine whether the imported Earl Grey Tea is a good of a NAFTA country, and thus subject to the NAFTA marking requirements. Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes. Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that, the imported Earl Grey Tea remains a good of the countries which produced the black tea, for marking purposes, noting the requirements of Section 102.17 (c). In the scenario where the bulk Earl Grey Tea is repackaged in Italy prior to being re-imported into the United States, the product has not been substantially transformed. The Earl Grey Tea remains a product of the countries, which produced the black tea for country of origin marking purposes, noting the requirements of section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304). Section 14 of the Miscellaneous Trade and Technical Corrections Act of 1996, Pub. L. 104-295, 110 Stat. 3514 (October 11, 1996) amended the country of origin marking statute (19 U.S.C. 1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 subsections (a) and (b). The Earl Grey Tea is among the products included in this statutory marking exemption. Therefore, neither the Earl Grey Tea nor its containers are required to be marked with the foreign country of origin. 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 Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 19 C.F.R. 181). 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 Paul Hodgkiss at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY J86667 August 1, 2003 CLA-2-09:RR:NC:SP:232 J86667 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 1905.32.0049; 4823.20.9000; Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Product SA-204768a from China Dear Mr. Gat: In a letter dated July 2, 2003, you requested a tariff classification ruling. A product sample had been submitted earlier. The subject merchandise is part of item SA-204768a, a gift assortment that is packaged for retail sale, and is marketed as “Tea for One”. It contains a variety of items. There is a 3-inch tall, 3-inch diameter metal canister that is said to hold “Earl Gray” tea. Sitting on the canister is a 4¾ -inch tall tapered ceramic mug, decorated with printed words (cocoa, tea, coffee, cozy & warm, smells good). A foil wrapped packet said to hold cocoa wafers is to be inside the mug. The submitted literature indicates that the product contains a small tea infuser that hangs from the handle of the mug. However, this was not attached to the submitted sample. All of the above items are tied together with twine and packaged in an acetate sleeve. It is noted that the sample metal canister did not contain anything, but your subsequent submission supplied the necessary information. You state that the “Earl Grey” tea is black tea and will be imported packaged in tea bags. The cocoa wafers are said to contain 27.8 percent hydrogenated palm oil, 24 percent wheat flour, 22.6 percent sugar, 7.5 percent whole milk powder, 7.5 percent rice flour, 3.8 percent chocolate liquor, 3.8 percent cocoa powder, 2.4 percent corn starch, and traces of soybean powder, sodium bicarbonate, lecithin and salt. The combination of items in Product SA-204768a is not classifiable as a set and therefore each item must be classified individually. The canister, mug, and tea infuser mentioned above were classified in ruling NY J84809, dated June 19, 2003. The literature provided, as well as the packaging, describes this product as containing “Earl Grey (black) tea in bags. For the purposes of this ruling it is therefore assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.4 percent ad valorem. The applicable subheading for the cocoa wafers will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Waffles and wafers…Other: Other. The rate of duty will be free. The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N004107 December 28, 2006 CLA-2-09:RR:NC:SP:232 CATEGORY: Classification TARIFF NO.: 0902.30.0010, 4811.59. 4040, 4819.20.0040, 4823.20.9000 Ms. Pamela Johnson Starbucks Coffee Company PO Box 34067 Seattle, WA 98124-1067 RE: The tariff classification of Tazo Chai Tea from Italy or Canada Dear Ms. Johnson: In your letter dated November 30, 2006, you requested a tariff classification ruling. Your request also asks for the country of origin for marking purposes. Black tea is shipped to the United States, blended together and combined with ginger, cinnamon, black pepper, cardamom, cloves and star anise. The resulting bulk tea product is called Tazo Chai Tea. The black tea is produced in India. The ginger is produced in China and India. The cinnamon is produced in Indonesia and Vietnam. The black pepper is produced in India. The cardamom is produced Guatemala. The cloves and star anise are from various foreign countries. The bulk Tazo Chai Tea is exported to either Italy or Canada, where it is packaged into filter bags and retail cartons. The packaged tea blend is re-imported into the United States for sale at Starbucks retail stores and at grocery stores. The applicable subheading for the Tazo Chai 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The country of origin for marking purposes is defined at section 19 CFR 134.1(b), to mean the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 Part 134. A substantial transformation is effected when a manufacturer or processor converts or combines an article into a new and different article resulting in a change in name, character, or use. In this case, the imported green and black teas have not been substantially transformed in the United States, as a result of blending them together, and with the addition of the cucumber flavor and peach flavor. The Tazo Chai Tea remains a product of the countries, which produced the green and the black tea for country of origin marking. In the scenario where the bulk Tazo Chai Tea is repacked in Canada, your inquiry also requests a ruling on the country of origin marking requirements for an imported article, which is processed in a NAFTA country prior to being imported into the U.S. The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations. Section 134.1(b) of the regulations, defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added). Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish. You state that the Tazo Chai Tea is processed in a NAFTA country "Canada" prior to being re-imported into the U.S. Since, "Canada" is defined under 19 CFR 134.1(g), as a NAFTA country, we must first apply the NAFTA Marking Rules in order to determine whether the imported Tazo Chai Tea is a good of a NAFTA country, and thus subject to the NAFTA marking requirements. Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes. Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that, the imported Tazo Chai Tea remains a good of the countries which produced the green and black teas, for marking purposes, noting the requirements of Section 102.17 (c). In the scenario where the bulk Tazo Chai Tea is repackaged in Italy prior to being re-imported into the United States, the product has not been substantially transformed. The Tazo Chai Tea remains a product of the countries, which produced the green and the black tea for country of origin marking purposes, noting the requirements of section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304). Section 14 of the Miscellaneous Trade and Technical Corrections Act of 1996, Pub. L. 104-295, 110 Stat. 3514 (October 11, 1996) amended the country of origin marking statute (19 U.S.C. 1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 subsections (a) and (b). The Tazo Chai Tea is among the products included in this statutory marking exemption. Therefore, neither the Tazo Chai Tea nor its containers are required to be marked with the foreign country of origin. 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 Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 19 C.F.R. 181). 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 Paul Hodgkiss at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY F89960 August 8, 2000 CLA-2-09:RR:NC:SP:232 F89960 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 4419.00.8000; 4819.50.4060; 4823.20.9000 Mr. Justin Harper Shonfeld’s (USA), Inc. 4720 E. 2nd Street – Suite #4 Long Beach, CA 90803 RE: The tariff classification of Product BAG-200941 from China Dear Mr. Harper: In your letter dated July 14, 2000, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and samples with your request. As the samples submitted appear to be prototypes, the actual weight of the contents of each item is not specified. The merchandise in question is Product BAG-200941, a shrink-wrapped retail package consisting of 28 “jasmine tea” bags, individually wrapped in paper packets and arranged in a 6 ¾ inch diameter bamboo steamer. For the purposes of this ruling it is assumed that the bags will actually contain jasmine flavored black tea. The applicable subheading for the “jasmine” tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 bamboo steamer will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware and kitchenware, of wood: Other. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the paper packets will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers…: Other packing containers, including record sleeves: Other: Other: Other. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 1.5 percent ad valorem. 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY H82050 June 26, 2001 CLA-2-09:RR:NC:SP:232 H82050 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 1905.30.0049; 4823.20.9000; 6912.00.4400; 7310.29.0050; 7615.19.7030 Mr. Nick Raagas Shonfeld’s (USA), Inc. Logistics Department 57 Romanelli Avenue South Hackensack, NJ 07606 RE: The tariff classification of Product SA-201930 B from China Dear Mr. Raagas: In your letter dated May 11, 2001, you requested a tariff classification ruling. You submitted descriptive literature, product photographs, and a sample with your request. As the sample submitted appears to be a prototype, the actual weight of the contents is not specified. The subject merchandise is Product SA-201930 B, a gift assortment that is wrapped and packaged for retail sale, and is marketed as “Tea for One”. It contains a variety of items. There is a 3 inch tall, 3 inch diameter metal canister that is said to hold “Earl Grey” tea bags (flavored black tea). The sample actually contained a foil packet of an indeterminate chocolate powder. Sitting on the canister is a 4-inch tall, 3-inch diameter ceramic mug, decorated with decals. Nestled on a foil sheet in the center of the mug are said to be three wafer cookies (the sample had two) that have a thin layer of chocolate in the center and are stated to consist of wheat flour, hydrogenated palm oil, sugar, cocoa liquor, whole milk powder, whey powder, rice flour, soybean flour, lecithin, salt, and sodium bicarbonate. The whole is wrapped in a sleeve of clear acetate that is tied around with black cord, from which hangs a small spherical metal tea strainer, or infuser.  The combination of items in Product SA-201930 B is not classifiable as a set and therefore each item is classified individually. The literature, as well as the packaging, describes this product as containing black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the wafer cookies will be 1905.30.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Other: Other. The rate of duty will be free. The applicable subheading for the ceramic mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, …other than of porcelain or china: Tableware and kitchenware: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the metal canister will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free. The applicable subheading for the tea infuser will be 7615.19.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other  household articles and parts thereof, of aluminum…: Other: Cooking and kitchenware: Not enameled or glazed and not containing nonstick interior finishes: Other …Cooking ware. The rate of duty will be 3.1 percent ad valorem. 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY F87584 June 12, 2000 CLA-2-09:RR:NC:SP:232 F87584 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 1701.99.1000; 1701.99.5000; 1905.30.0049; 4819.20.0040; 4823.20.9000; 7013.39.2000; 7323.93.0080 Mr. Justin Harper Shonfeld’s (USA), Inc. 4720 E. 2nd Street – Suite #4 Long Beach, CA 90803 RE: The tariff classification of Product TE-200141 from China Dear Mr. Harper: In your letter dated May 9, 2000, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product TE-200141, a shrink-wrapped retail assortment in a cardboard box that has a clear rectangular panel for viewing the contents. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample. Product TE-200141 contains a variety of items. There is a small (4 ½ inch high, 3 ½ inch diameter) plain, white glazed ceramic teapot that is decorated with a decal. Positioned around the teapot are a stainless steel creamer and a glass sugar bowl with a metal cover, both of which are approximately 3 ½ inches high with a diameter of 3 inches. The sugar bowl is filled with white sugar crystals. The top half of the box displays two individually foil-wrapped wafer cookies with a thin chocolate center. These are said to consist of wheat flour, hydrogenated palm oil, sugar, cocoa liquor, whole milk powder, powdered egg whites, rice flour, soybean flour, lecithin, salt, and sodium bicarbonate.  Also displayed there are two cardboard boxes that will contain what is described as 4 black tea or breakfast tea bags and 4 orange flavored black tea bags. All of these products are securely mounted on a cardboard backing so as to be visible to the consumer. The combination of items in Product TE-200141 is not classifiable as a set and therefore each item is classified individually. The literature, as well as the packaging, describes this assortment as containing black tea and orange flavored black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. The applicable subheading for both types of tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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. It is assumed, for the purposes of this ruling, that the polarity of the sugar is 99.5 degrees or above, and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.  The applicable tariff provision for the wafer cookies will be 1905.30.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Other: Other. The rate of duty will be free. The applicable subheading for the cardboard boxes (containing the black tea bags) will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard...Other. The rate of duty will be 1.1 percent ad valorem. The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the glass sugar bowl will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued not over $3 each. The rate of duty will be 25.5 percent ad valorem. The applicable subheading for the stainless steel creamer will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Of stainless steel: Other. The rate of duty will be 2 percent ad valorem.  Your inquiry does not provide enough information for us to give a classification ruling on the teapot. Your request for a classification ruling should include the type of ceramic, i.e. earthenware or porcelain, which makes up the teapot. Also, please provide the entered/FOB value per dozen (the purchase price paid by the importer to the foreign seller). 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY J87559 August 21, 2003 CLA-2-09:RR:NC:SP:232 J87559 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 4823.20.9000; 6912.00.4400; 6912.00.4810; 7310.29.0050 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: Amendment to NY J84808 dated June 19, 2003 Dear Mr. Gat: In your letter received in this office on July 23, 2003, you requested an amendment to classification ruling NY J84808 that was issued to you on June 19, 2003. You have brought to our attention that the product properly under discussion is Product TE-204948, and not Product TE-200141 as had been listed in the ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your original request. The merchandise in question is Product TE-204948, a shrink-wrapped retail item. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample. Product TE-204948 actually contains three parts packaged together to make one retail item. There is a small (3¾ inch high, 4½-inch diameter) plain, hemispherical, flat-bottomed white ceramic teapot. This is sitting on, and nested in, a similar undecorated hemispherical ceramic mug. The whole looks like a sphere with two looping handles and a small spout. This is resting on a metal canister, 4 inches in diameter, 1¼ inches high, said to contain “Earl Grey” tea. Subsequent inquiries indicated that the “Earl Grey” tea is black tea and will be imported packaged in tea bags. The submitted sample canister was empty. All are wrapped together in cellophane tied at the top with raffia. The combination of items in Product TE-204948 is not classifiable as a set and therefore each item must be classified individually. The literature provided, as well as the packaging, describes this product as containing “Earl Grey” (black) tea in bags. For the purposes of this ruling it is therefore assumed that it does indeed contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.4 percent ad valorem. The applicable subheading for the ceramic mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the ceramic teapot will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. The applicable subheading for the small metal canister will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free. The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N280540 November 18, 2016 CLA-2-09:OT:RR:NC:N4:232 CATEGORY: Classification TARIFF NO.: 0902.10.1050; 0902.30.0090; 1211.90.4020 Ms. Neli Andersen W31 LLC 1237 Smoketree Dr. Forest, VA 24551 RE: The tariff classification of flavored green tea, black tea and herbal tea from India and South Africa Dear Ms. Andersen: In your letter dated October 17, 2016, you requested a tariff classification ruling. Descriptive literature and samples of the product packaging accompanied your letter. The subject merchandise is described as flavored green tea, various black teas and rooibos tea, all bearing the product name “Royal T-Stick”. “Green Tea” consists of 93 percent green tea and 7 percent natural flavor from lemons. “Moroccan” consists of 93 percent green tea and 7 percent natural flavor from mint leaves. “Earl Grey” consists of 93 percent black tea and 7 percent natural flavor from bergamot oranges. “Forest Fruits Tea” consists of 93 percent black tea and 7 percent natural flavor from blueberries and blackberries. “Lemon Tea” consists of 93 percent black tea and 7 percent natural flavor from lemons. “Orange Tea” consists of 93 percent black tea and 7 percent natural flavor from oranges. “Peach Tea” consists of 93 percent black tea and 7 percent natural flavor from peaches. “Strawberry Tea” consists of 93 percent black tea and 7 percent natural flavor from strawberries. “Rooibos Tea” consists of 100 percent rooibos tea (Aspalathus linearis). The green and black teas are products of India and the rooibos tea is a product of South Africa. According to the information provided, you have stated to this office during a telephone conversation on November 17, 2016 that the green and black teas are flavored in India. However, you also submitted conflicting information from the manufacturer that the green and black teas are flavored (or blended) in the Netherlands. All of the Royal T-Stick products are packaged in the Netherlands. They will be imported into the United States in cardboard boxes, containing either 15 or 30 individually wrapped oriented polypropylene micro-perforated foil pouches or “sticks”. The products are intended for both the wholesale and retail market. Boxes with 15 units have a net weight of 28.5 grams and boxes with 30 units are said to have a net weight of 57 grams. The product is steeped in a cup of hot water to make a beverage. The applicable subheading for “Green Tea” and “Moroccan” Royal T-Sticks will be 0902.10.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Green tea (not fermented) in immediate packings of a content not exceeding 3kg…flavored…other. The general rate of duty will be 6.4 percent ad valorem. The applicable subheading for the “Earl Grey”, “Forest Fruits Tea”, “Lemon Tea”, “Orange Tea”, “Peach Tea”, and “Strawberry Tea” Royal T-Sticks will be 0902.30.0090, 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 3kg…Other. The general rate of duty will be Free. The applicable subheading for the “Rooibos Tea” Royal T-Sticks will be 1211.90.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed, or powdered: Other: Mint leaves: Other: Herbal teas and herbal infusions (single species, unmixed). The general rate of duty will be 4.8 percent ad valorem. Additional U.S. Note 4 to Chapter 9 provides that 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 submitted samples of the product packaging (cardboard boxes) are not properly marked with the country of origin because they all state on side panels that the teas are “Made in the Netherlands” along with the name, address and website of the manufacturer in the Netherlands. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:     Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Therefore, if imported as is, these containers will not meet the country of origin marking requirements. Pursuant to 19 U.S.C. § 1304 (f), the marking requirements of subsections (a) and (b) shall not apply to articles described in subheadings 0901.21, 0901.22, 0902.10, 0902.20, 0902.30, 0902.40, 2101.10, and 2101.20 of the Harmonized Tariff Schedule of the United States, as in effect on January 1, 1995. As a result, due to the fact that “Green Tea”, “Moroccan”, “Earl Grey”, “Forest Fruits Tea”, “Lemon Tea”, “Orange Tea”, “Peach Tea”, “Strawberry Tea” are all classified in subheadings 0902.10 and 0902.30, neither the imported products nor their containers are required to be marked with the foreign country of origin. This statutory exemption is effective for goods entered, or withdrawn from warehouse, for consumption on or after October 11, 1996. However, the Miscellaneous Trade and Technical Corrections Act of 1996 does not apply to the “Rooibos Tea” Royal T-Stick classified under 1211.90.4020, Harmonized Tariff Schedule of the United States (HTSUS) and this merchandise is required to be marked with the foreign country of origin, namely South Africa. Although we note the discrepancies provided to this office concerning the manufacturing process (the green and black teas were flavored in India/the blending of ingredients was performed in the Netherlands), it is actually immaterial to determining the country of origin for these products, because blending or flavoring of tea does not constitute a substantial transformation. Based on the information provided, the “Green Tea”, “Moroccan”, “Earl Grey”, “Forest Fruits Tea”, “Lemon Tea”, “Orange Tea”, “Peach Tea”, and “Strawberry Tea” Royal T-Sticks are products of India and the “Rooibos Tea” Royal T-Stick is a product of South Africa. 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 https://hts.usitc.gov/current. 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 frank.l.troise@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

NY F86979 June 6, 2000 CLA-2-09:RR:NC:SP:232 F86979 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 1701.99.1000; 1701.99.5000; 3406.00.0000; 4823.20.9000; 4901.99.0093; 6302.91.0045; 7323.99.9060; 7615.19.7030 Mr. Justin Harper Shonfeld’s (USA), Inc. 4720 E. 2nd Street – Suite #4 Long Beach, CA 90803 RE: The tariff classification of Product BAG-200236 from China Dear Mr. Harper: In your letter dated May 9, 2000, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product BAG-200236, a shrink-wrapped retail package assortment containing a teapot, a tea infuser, sugar, a tin containing tea, a tea towel, a tea recipe book, and a candle, all encased in a metal mesh basket. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample. Containing all the various items is a 5 inch high, 5 inch wide, 11 inch long metal mesh basket, with tubular metal edging along the top and outlining the bottom. The teapot is a small, plain white, glazed ceramic. From it hangs the spherical metal tea strainer, or infuser. The submitted tea towel is made from 100 percent cotton woven fabric. It measures approximately 19.5 x 29.5 inches and features a waffle weave construction. All of the edges are hemmed. The metal canister has a square base 3 inches per side, and is 4 inches high. It is closed with a fitted metal lid. This is supposed to hold what is described as 12 black tea or breakfast tea bags, however, the sample actually has two  packets of cocoa powder. The candle is cylindrical or pillar-shaped, plain, 4 inches high and 3 inches in diameter. The sugar is described as sugar cubes, but in the sample it is granular sugar and in a packet. The combination of items in Product BAG-200236 is not classifiable as a set and therefore each item is classified individually. The literature, as well as the packaging, describes this assortment as containing black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 1.5 percent ad valorem. Assuming that the actual production assortment will contain sugar cubes as specified in the literature, the applicable subheading for the sugar cubes, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS. The applicable subheading for the pillar candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals and straight-sided dinner  candles; rounds, columns, pillars, votives; and various wax filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the candle included in this assortment is within the scope of the antidumping duty order on petroleum wax candles from China. The applicable subheading for the tea recipe book will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other…Other: Other: Containing 49 or more pages each (excluding covers). The rate of duty will be Free. The applicable subheading for the towel will be 6302.91.0045, HTS, which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton… Other: Towels: Other: Dish. The rate of duty will be 9.7 percent ad valorem. The tea towel falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The applicable subheading for the metal basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Other: Not coated or plated with precious metal: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the tea strainer or infuser will be 7615.19.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of aluminum…: Other: Cooking and kitchenware: Not enameled or glazed and not containing nonstick interior finishes: Other …Cooking ware. The rate of duty will be 3.1 percent ad valorem.  Your inquiry does not provide enough information for us to give a classification ruling on several of the items in this assortment. Your request for a classification ruling should include the following information: Is the metal box that will contain the tea tin-plated? Please indicate the type of ceramic, i.e. earthenware or porcelain , that makes up the teapot. Also provide the entered/FOB value per dozen (the purchase price paid by the importer to the foreign seller) for the teapot. 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY L87490 September 30, 2005 CLA-2-09:RR:NC:SP:232 L87490 CATEGORY: Classification TARIFF NO.: 0902.10.1000; 0902.30.0010; 3923.29.0000; 4819.20.0040; 4823.20.9000 Ms. Patty Kittel Target Customs Brokers, Inc. 33 South Sixth Street Minneapolis, MN 55402 RE: The tariff classification of Product DCPI 2311101258 from the UK Dear Ms. Kittel: In your letter dated August 30, 2005, on behalf of Target Stores, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is Product DCPI 2311101258, Style 22543, called ”Tea Chest”. The sample is being returned to you as per your request. This product is an assortment of items that are packaged together for retail sale. There are four cardboard boxes packed in the retail box. Each box contains a metallic polyester film bag holding 50 round teabags. The four different teas in these bags are: Ceylon (black), Earl Grey (black), English Breakfast (black), and Jasmine, which contains green tea with jasmine blossoms. The component items, although packaged together, are not classifiable as a set because they do not meet a particular need or carry out a specific activity. Therefore, all are separately classified. The applicable subheading for the Jasmine tea will be 0902.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: flavored. The rate of duty will be 6.4 percent ad valorem. 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 Ceylon, Earl Grey, and English Breakfast teas will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the metallized polyester film bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics…: Sacks and bags…Of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for the cardboard box will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), 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 paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be free. 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 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N008957 April 25, 2007 CLA-2-21:RR:NC:SP:232 CATEGORY: Classification TARIFF NO.: 0902.10.1000; 0902.10.9000; 0902.30.0010; 2101.20.9000; 2106.90.9998; 4811.59.4040; 4819.20.0040; 4823.20.9000 Ms. Pamela Johnson Starbucks Coffee Company PO Box 34067 Seattle, WA 98124-1067 RE: The tariff classification of 20 Count Assorted Filter Bag Tea from Canada Dear Ms. Johnson: In your letter dated March 27, 2006, you requested a tariff classification ruling. Your request also asks if the 20 Count Assorted Filter Bag Tea is considered a set. The 20 Count Assorted Filter Bag Tea consists of: 6 green teas, 8 black teas and 6 herbal infusions. The green and black teas are imported into the U.S. and blended with natural flavors and botanicals. The herbal infusions are also blended in the U.S. with botanical ingredients from multiple origins. The resulting product is a bulk green tea blend, bulk black tea blend and a bulk herbal infusion. The assorted teas and herbal infusions are exported to Canada, where it is packaged into filter bags and retail cartons. The retail 20 Count Assorted Filter Bag Tea contains 2 bags of: China Green Tips, Decaf Lotus, Awake, Earl Grey, Organic Chai, Decaf Chai, Zen, Calm, Wild Sweet Orange and Passion. The packaged tea blend is re-imported into the United States for sale at Starbucks retail stores and at grocery stores. The issue raised in your request was if the 20 Count Assorted Filter Bag Tea is considered a set. The Explanatory Notes to the Harmonized Tariff Systems provide guidance to the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term, “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging. The 20 Count Assorted Filter Bag Tea is not considered a set for tariff purposes since the teas are not put up together to meet a particular need or carry out a specific activity. Therefore, the assorted teas must be classified separately. The applicable subheading for the Decaf Lotus will be 0902.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: in tea bags. The rate of duty will be 6.4 percent ad valorem. 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 China Green Tips will be 0902.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: in tea bags. The rate of duty will be 6.4 percent ad valorem. 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 Awake, Earl Grey, Organic Chai and Decaf Chai 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 Zen will be 2101.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Other: Other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for Calm, Wild Sweet Orange and Passion will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other. The rate of duty will be 6.4 percent ad valorem. 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

NY B81433 February 7, 1997 CLA-2-85:RR:NC:1:108 B81433 CATEGORY: Classification TARIFF NOS.: 8524.53.1040; 0902.30.0010; 4823.20.9000; 4819.40.0040; 3923.21.0019; 3923.29.0000; 4819.20.0040 Mr. Paul S. Kovacs Affiliated USA Inc. 783 Busti Avenue Buffalo, New York 14213 RE: The tariff classification of merchandise from Canada. Dear Mr. Kovacs: In your letter received on January 15, 1997, you requested a tariff classification ruling on behalf of Club Livin' End. The samples submitted consist of a recorded VHS video cassette tape and three packages of tea, packaged together for retail sale. The tea is imported in paper tea bags, with each tea bag enclosed in a paper sack. The three tea bags are packaged in a plastic bag and are boxed. The applicable subheading for the VHS tape will be 8524.53.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: other magnetic tapes: of a width exceeding 6.5 mm: video tape recordings: of a width not exceeding 16 mm, in cassettes. The rate of duty will be .26 cents per linear meter. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 paper tea bag will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellose fibers; filter paper and paperboard: other. The rate of duty will be 2.6 percent ad valorem. The applicable subheading for the paper sack covering each tea bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellose wadding or webs of cellulose fibers...: other sacks and bags, including cones...other. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the plastic bag if composed of polyethylene will be 3923.21.0019, Harmonized Tariff Schedule (HTS), which provides for articles for the conveyance or packing of goods, of plastic...; sacks and bags: of polymers of ethylene...other. The rate of duty will be 3 percent ad valorem. If composed of a plastic material other than polyethylene it will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics...; of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for box will be 4819.20.0040, Harmonized Tariff Schedule (HTS), which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers...: folding cartons, boxes and cases, of non-corrugated paper or paperboard... other. The rate of duty will be 2.0 percent ad valorem. 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 Phil Carabetta at 212-466-5672. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

NY A85941 August 9, 1996 CLA-2-9:RR:NC:FC:232 A85941 CATEGORY: Classification TARIFF NO.: 0901.21.0030; 0902.30.0010; 4819.20.0040; 4823.20.9000; 6912.00.4810; 7310.29.0050; Mr. Giorgio L. Anselmo Casa Del Caffe' Vergnano S.p.A. S.S. Torino-Asti Km. 20 10026 Santena - To, Italy RE: The tariff classification of Coffee and Tea in Decorative Containers from Italy. Dear Mr. Anselmo: In your letter dated July 15, 1996, you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The merchandise in question is roasted Arabica coffee in 250 gram vacuum packs and/or Ceylon tea in bags, 92.5 grams net per cardboard box. It is assumed that the Ceylon tea is produced from a shrub of the botanical genus Thea. The coffee and tea are packed in a variety of decorative containers which break down into two basic categories: hand-painted baked clay canisters and ornamented cans of steel. Both types are intended for retail sale in the same condition as imported. The applicable subheading for the coffee will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Coffee, whether or not roasted or decaffeinated...: Coffee, roasted: Not decaffeinated...In retail containers weighing 2 kg or less. The rate of duty will be free. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 cardboard box (containing tea bags) will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard...Other. The rate of duty will be 2.2 percent ad valorem. The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the ceramic canisters will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware... other than of porcelain or china. The rate of duty will be 10.8 percent ad valorem. The applicable subheading for the metal canisters will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers... of iron or steel, of a capacity not exceeding 300 liters...: Of a capacity of less than 50 Liters: Other...Other. The rate of duty will be free. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

NY J88118 September 19, 2003 CLA-2-09:RR:NC:SP:232 J88118 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 0906.10.0000; 1704.90.3550; 1806.90.5500; 1806.90.5900; 1905.32.0049; 2101.12.5400; 2101.12.5800; 3923.10.0000; 4823.20.9000; 6912.00.4400: 7310.29.0050; 7323.93.0045; 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Product SA-204126 from China Dear Mr. Gat: In your letter dated August 18, 2003, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. Mock-up product samples had previously been submitted. As the samples submitted are prototypes, the actual weight of the contents is not specified. The merchandise in question is Product SA-204126, gift assortments that are wrapped and packaged for retail sale. The first component is marketed as “Tea for One”. It contains a variety of items. There is a 3 inch tall, 3 inch diameter metal canister that is said to hold “Earl Grey” tea bags (flavored black tea). Sitting on the canister is a 4-inch tall, 3-inch diameter stoneware mug, decorated with decals. Nestled on a foil sheet in the center of the mug are said to be three wafer cookies (the sample had two) that have a thin layer of chocolate in the center and are stated to consist of hydrogenated palm oil, wheat flour, sugar, whole milk powder, cocoa powder, chocolate liquor, rice flour, corn starch, soybean flour, lecithin, salt, and sodium bicarbonate. The metal container and cup are tied around with brown cord. A small spherical stainless steel tea strainer, or infuser, hangs by its metal chain from the cup handle. The whole is wrapped in a sleeve of clear acetate. It is noted that the metal canister did not actually contain any tea. The second item is marketed as “Cocoa for One”. This consists of a metal canister said to hold instant cocoa powder. The mix is said to consist of cocoa powder, sugar (over 10 percent by weight) and non-dairy creamer. A mug, as described above, sits on top of the metal canister. A plastic bag of mini marshmallows is inside of the mug. A small stainless steel whisk is attached to the handle of the mug with a thin metal chain. All of the above items are tied together with a brown cord and packaged in a clear acetate sleeve. It is noted that the metal canister was empty. The third component is marketed as “Coffee for One”. This item consists of a metal canister said to hold French Vanilla-flavored coffee. The “French Vanilla” flavored instant coffee is stated to consist of instant coffee, sugar (over 10 percent by weight), artificial flavor, and non-dairy creamer. A stoneware mug, decorated with decals as above, sits on top of the metal canister. A plastic bag of cinnamon sticks is inside of the mug. A small metal grater hangs from the mug handle on a chain. All of the above items are tied together with a brown cord and wrapped in a clear acetate sleeve. The metal canister did not contain coffee. The combination of items in Product SA-20204126 is not classifiable as a set and therefore each item is classified individually. The literature, as well as the packaging, describes this product as containing black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers, neither crushed nor ground. The rate of duty will be free. The applicable subheading for the marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the cocoa mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the cocoa wafers will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Other: Other. The rate of duty will be free. The applicable subheading for the “French Vanilla” flavored instant coffee, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the acetate packaging will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics…: Boxes, cases crates and similar articles. The rate of duty will be 3 percent ad valorem. The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.4 percent ad valorem. The applicable subheading for the stoneware mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, …other than of porcelain or china: Tableware and kitchenware: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the metal canister will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free. The applicable subheading for the tea infuser will be 7323.93.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Of stainless steel…Cooking and kitchenware: Other: Cooking ware: Other. The rate of duty will be 2 percent ad valorem. The applicable subheading for the steel grater and the whisk, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY J88117 September 19, 2003 CLA-2-09:RR:NC:SP:232 J88117 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 0906.10.0000; 1704.90.3550; 1806.90.5500; 1806.90.5900; 1905.32.0049; 2101.12.5400; 2101.12.5800; 3923.10.0000; 4823.20.9000; 6912.00.4400: 7310.29.0050; 7323.93.0045; 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Product SA-205739 from China Dear Mr. Gat: In your letter dated August 18, 2003, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. Mock-up product samples had previously been submitted. As the samples submitted are prototypes, the actual weight of the contents is not specified. The merchandise in question is Product SA-205739, gift assortments that are wrapped and packaged for retail sale. The first component is marketed as “Tea for One”. It contains a variety of items. There is a 3 inch tall, 3 inch diameter metal canister that is said to hold “Earl Grey” tea bags (flavored black tea). Sitting on the canister is a 4-inch tall, 3-inch diameter stoneware mug, decorated with decals. Nestled on a foil sheet in the center of the mug are said to be three wafer cookies (the sample had two) that are said to have a thin layer of chocolate in the center and are stated to consist of hydrogenated palm oil, wheat flour, sugar, whole milk powder, cocoa powder, chocolate liquor, rice flour, corn starch, soybean flour, lecithin, salt, and sodium bicarbonate. The metal container and cup are tied around with black cord. A small spherical stainless steel tea strainer, or infuser, hangs by its metal chain from the cup handle. The whole is wrapped in a sleeve of clear acetate. It is noted that while the literature and ingredient information provided describes cocoa wafer cookies, the picture of the product label lists ginger cookies, and that the metal canister did not actually contain any tea. The second item is marketed as “Cocoa for One”. This consists of a metal canister said to hold instant cocoa powder. The mix is said to consist of cocoa powder, sugar (over 10 percent by weight) and non-dairy creamer. A mug, as described above, sits on top of the metal canister. A plastic bag of mini marshmallows is inside of the mug. A small stainless steel whisk is attached to the handle of the mug with a thin metal chain. All of the above items are tied together with a black cord and packaged in a clear acetate sleeve. It is noted that the metal canister was empty. The third component is marketed as “Coffee for One”. This item consists of a metal canister said to hold hazelnut-flavored coffee. The hazelnut flavored instant coffee is stated to consist of instant coffee, sugar (over 10 percent by weight), artificial flavor, and non-dairy creamer. A stoneware mug, decorated with decals as above, sits on top of the metal canister. A plastic bag of cinnamon sticks is inside of the mug. A small metal grater hangs from the mug handle on a chain. All of the above items are tied together with a black cord and wrapped in a clear acetate sleeve. The metal canister did not contain coffee. The combination of items in Product SA-205739 is not classifiable as a set and therefore each item is classified individually. The literature, as well as the packaging, describes this product as containing black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers, neither crushed nor ground. The rate of duty will be free. The applicable subheading for the marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the cocoa mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the cocoa wafers will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Other: Other. The rate of duty will be free. The applicable subheading for the hazelnut flavored instant coffee, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the acetate packaging box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics…: Boxes, cases crates and similar articles. The rate of duty will be 3 percent ad valorem. The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.4 percent ad valorem. The applicable subheading for the stoneware mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, …other than of porcelain or china: Tableware and kitchenware: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the metal canister will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free. The applicable subheading for the tea infuser will be 7323.93.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Of stainless steel…Cooking and kitchenware: Other: Cooking ware: Other. The rate of duty will be 2 percent ad valorem. The applicable subheading for the steel grater and the whisk, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY J88116 September 19, 2003 CLA-2-09:RR:NC:SP:232 J88116 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 0906.10.0000; 1704.90.3550; 1806.90.5500; 1806.90.5900; 1905.32.0049; 2101.12.5400; 2101.12.5800; 3923.10.0000; 4823.20.9000; 6912.00.4400; 7310.29.0050; 7323.93.0045; 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Item SA-202595 from China Dear Mr. Gat: In your letter dated August 18, 2003, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. Mock-up product samples had previously been submitted. As the samples submitted are prototypes, the actual weight of the contents is not specified. The merchandise in question is Product SA-202595, gift assortments that are wrapped and packaged for retail sale. The first component is marketed as “Tea for One”. It contains a variety of items. There is a 3 inch tall, 3 inch diameter metal canister that is said to hold “Earl Grey” tea bags (flavored black tea). Sitting on the canister is a 4-inch tall, 3-inch diameter stoneware mug, decorated with decals. Nestled on a foil sheet in the center of the mug are said to be three wafer cookies (the sample had two) that have a thin layer of chocolate in the center and are stated to consist of wheat flour, hydrogenated palm oil, sugar, whole milk powder, cocoa powder, chocolate liquor, rice flour, corn starch, soybean powder, lecithin, salt, and sodium bicarbonate. The metal container and cup are tied around with black cord. A small spherical stainless steel tea strainer, or infuser, hangs by its metal chain from the cup handle. The whole is wrapped in a box of clear acetate. It is noted that the metal canister did not actually contain any tea. The second item is marketed as “Cocoa for One”. This consists of a metal canister said to hold instant cocoa powder. The mix is said to consist of cocoa powder, sugar (over 10 percent by weight) and non-dairy creamer. A mug, as described above, sits on top of the metal canister. A plastic bag of mini marshmallows is inside of the mug. A small stainless steel whisk is attached to the handle of the mug with a thin metal chain. All of the above items are tied together with a black cord and packaged in a clear acetate box. It is noted that the metal canister was empty. The third component is marketed as “Coffee for One”. This item consists of a metal canister said to hold French Vanilla-flavored coffee. The “French Vanilla” flavored instant coffee is stated to consist of instant coffee, sugar (over 10 percent by weight), artificial flavor, and non-dairy creamer. A mug, decorated with decals as above, sits on top of the metal canister. A plastic bag of cinnamon sticks is inside of the mug. A small metal grater hangs from the mug handle on a chain. All of the above items are tied together with a black cord and packaged in a clear acetate box. The metal canister did not contain coffee. The combination of items in Product SA-202595 is not classifiable as a set and therefore each item is classified individually. The literature, as well as the packaging, describes this product as containing black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers, neither crushed nor ground. The rate of duty will be free. The applicable subheading for the marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the cocoa mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the cocoa wafers will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Waffles and wafers: Other: Other. The rate of duty will be free. The applicable subheading for the “French Vanilla” flavored instant coffee, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the acetate packaging box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics…: Boxes, cases crates and similar articles. The rate of duty will be 3 percent ad valorem. The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.4 percent ad valorem. The applicable subheading for the stoneware mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, …other than of porcelain or china: Tableware and kitchenware: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the metal canister will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free. The applicable subheading for the tea infuser will be 7323.93.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Of stainless steel…Cooking and kitchenware: Other: Cooking ware: Other. The rate of duty will be 2 percent ad valorem. The applicable subheading for the steel grater and the whisk, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY J87907 September 10, 2003 CLA-2-09:RR:NC:SP:232 J87907 CATEGORY: Classification TARIFF NO.: 0902.10.9000; 0902.30.0010; 3923.10.0000; 4819.40.0040; 4821.10.2000; 4823.20.9000; 5604.10.0000; 7310.29.0050 Ms. Mary Z. Scinto International Marketing Systems, Ltd. One Corporate Drive, Suite 402 Shelton, CT 06484 RE: The tariff classification of Tea from China and the US Dear Ms. Scinto: In your letter dated August 8, 2003, you requested a tariff classification ruling. You submitted descriptive literature, samples, and photographs of the imported packages. The subject merchandise is “Bigelow” tea in two gift assortments. The first assortment has four small metal containers of varying teas packaged together in an acetate box with a cardboard bottom. A small gift tag is suspended from a gold colored elastic cord wrapped around the item. The four varieties of teas are “Darjeeling Blend”, “Earl Grey”, “English Breakfast” and “Green Tea”. The first three are black teas; the “Earl Grey” is flavored with bergamot oil. The second assortment, similarly packaged, has canisters of “Earl Grey”, “English Breakfast”, “French Vanilla”, “Lemon Lift”, and “Green Tea”. As above, the first four are black teas. The “Earl Grey”, “French Vanilla”, and “Lemon Lift” are flavored with bergamot oil, natural and artificial vanilla flavor, and lemon flavor, respectively. Each of the containers has twenty tea bags, packed in four foil-lined packets of five tea bags each. The tea is originally imported from India, China, Sri Lanka, Argentina, and/or Taiwan, then blended in the US and packaged in tea bags and the foil-lined packets. These are sent to China where the whole product is assembled for retail sale. The applicable subheading for the green tea will be 0902.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: Other. The rate of duty will be free. The applicable subheading for the “Earl Grey”, “English Breakfast”, “French Vanilla”, and “Lemon Lift” teas will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 acetate packaging box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics…: Boxes, cases crates and similar articles. The rate of duty will be 3 percent ad valorem. The applicable subheading for the foil-lined packets will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Cartons, boxes, cases, bags, and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers…: Other sacks and bags, including cones…Other. The rate of duty will be 0.5 percent ad valorem. The applicable subheading for the gift tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilogram. The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.4 percent ad valorem. The applicable subheading for the elastic cord will be 5604.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Rubber thread and cord, textile covered (201). The rate of duty will be 6.4 percent ad valorem. The elastic cord falls within textile category designation 201. Based upon international textile trade agreements products of China are not subject to quota but do require a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The applicable subheading for the small metal canisters will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free. HTSUS subheading 9801.00.10 provides for the duty free entry of products of the US that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1). The foil-lined packets and the paper tea bags, which are made in the US, may be returned free of duty under the provisions of subheading 9801.00.10, HTS, upon compliance with the documentation requirements of 19 CFR 10.1. Processing the imported tea in the United States does not substantially transform it into an American product; therefore classification under 9801.00.10 HTS would not be applicable. The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 875043 June 30, 1992 CLA-2-90:S:N:N1:104 875043 CATEGORY: Classification TARIFF NO.: 0902.30.0010; 1701.99.0125; 1701.99.0225; 1704.10.0000; 1704.90.2005; 2104.10.0020; 2501.00.0000; 3005.10.5000; 3005.90.1000; 3605.00.0030; 3605.00.0060; 3923.21.0090; 4901.10.0040; 5511.10.0060; 5903.90.2000; 7317.00.5530; 7319.10.0000; 7319.20.0050; 7612.90.1030; 8205.59.5505; 8309.90.0000; 9014.10.9000; 9208.90.0080; 9507.20.8000; 9801.00.1099 Mr. Hadley Robichaud Old Hampshire House R.R. #2 Brookside Road Truro, Nova Scotia Canada B2N 5B1 RE: The tariff classification of a survival kit from Canada with various components made in Canada, Hong Kong and the United States. Dear Mr. Robichaud: In your letter dated May 14, 1992, you requested a tariff classification ruling. The survival kit is contained within a sealed aluminum can. The kit is comprised of various food, medical, survival supplies and information. The can itself can be utilized for cooking, drinking and bailing purposes. Components of the kit are one compass, two salt tablets, two drinking water tablets, two ASA tablets, two fire starter blocks, three meters of multi-use cord, one medical and survival information pamphlet, 91cm (three feet) multi-use wire, four water proof matches, 36 meters (118 feet) fish line/sewing thread, one bouillon soup packet, one tea bag, one sugar packet, one match book, one razor blade, two twist ties, one medical swab packet, 30cm duct tape, one signal "mirror", one zip loc bag, two medical wound dressings, one sewing needle, two safety pins, two fish hooks, one signal whistle, one energy candy, one piece of gum and two galvanized steel nails. The submitted sample will be retained by this office. The kit is blister packed onto a cardboard backing which lists pertinent details on the product such as its components. The compass is manufactured in Hong Kong. The signal whistle is manufactured in the United States. Balance of the components are manufactured in Canada. The applicable subheading for the compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for direction finding compasses: other. The rate of duty will be 5.7% ad valorem. The applicable subheading for the salt tablets will be 2501.00.0000, HTS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution. The rate of duty will be Free. The applicable subheading for the multi-use cord and the fish line/sewing thread will be 5511.10.0060, HTS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing 85 percent or more by weight of such fibers...Other. Both these items fall within textile category designation 200. The rate of duty will be 13% ad valorem. Goods classifiable under subheading 5511.10.0060, HTS, which have originated in the territory of Canada, will be entitled to a 7.8% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the medical and survival information pamphlet will be 4901.10.0040, HTS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: in single sheets, whether or not folded...other. The rate of duty will be Free. The applicable subheading for the waterproof matches will be 3605.00.0030, HTS, which provides for matches, other than pyrotechnic articles of heading 3604...matches with natural wood stems. The rate of duty will be Free. The applicable subheading for the soup packet will be 2104.10.0020, HTS, which provides for soups and broths and preparations therefor; homogenized composite food preparations: soups and broths and preparations therefor...dried. The rate of duty will be 7% ad valorem. Goods classifiable under subheading 2104.10.0020, HTS, which have originated in the territory of Canada, will be entitled to a 4.2% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the tea bag will be 0902.30.0010, HTS, which provides for tea: 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. The applicable subheading for the sugar will be 1701.99, HTS, which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. For the sugar described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, and not to be further refined or improved in quality, the applicable subheading will be 1701.99.0125, HTS. The rate of duty will be 1.4606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854 cents per kilogram. For other sugar, not to be further refined or improved in quality, the applicable subheading will be 1701.99.0225, HTS. The duty rate will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1701.99.0125 and 1701.99.0225, HTS, which is not subjected to additional refining or improvements in quality in the United States is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.02.01, HTS. Goods classifiable under subheadings 1701.99.0125 and 1701.99.0225, HTS, which have originated in the territory of Canada, will be entitled to a 0.8763 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854 cents per kilogram rate of duty under the United States- Canada FTA upon compliance with all applicable regulations. The applicable subheading for the match book will be 3605.00.0060, HTS, which provides for matches, other than pyrotechnic articles of heading 3604...other. The rate of duty will be Free. The applicable subheading for the razor blade will be 8205.59.5505, HTS, which provides for edged handtools: single edge razor blades other than for shaving. The rate of duty will be 5.3% ad valorem. Goods classifiable under subheading 8205.59.5505, HTS, which have originated in the territory of Canada, will be entitled to a 3.1% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the twist ties will be 8309.90.0000, HTS, which provides for stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal: other. The rate of duty will be 5.2% ad valorem. Goods classifiable under subheading 8309.90.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.1% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the medical swab packet will be 3005.90.1000, HTS, which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: other: coated or impregnated with pharmaceutical substances. The rate of duty will be 2.4% ad valorem. Goods classifiable under subheading 3005.90.1000, HTS, which have originated in the territory of Canada, will be entitled to a 1.4% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the duct tape will be 5903.90.2000, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: other: over 70 percent by weight of rubber or plastics. The rate of duty will be 4.2% ad valorem. Goods classifiable under subheading 5903.90.2000, HTS, which have originated in the territory of Canada, will be entitled to a 2.5% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the zip loc bag will be 3923.21.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: sacks and bags (including cones): of polymers of ethylene...other. The rate of duty will be 3% ad valorem. Goods classifiable under subheading 3923.21.0090, HTS, which have originated in the territory of Canada, will be entitled to a 1.8% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the plastic strip wound dressings will be 3005.10.5000, HTS, which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: adhesive dressings and other articles having an adhesive layer: other. The rate of duty will be 7% ad valorem. Goods classifiable under subheading 3005.10.5000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the sewing needle will be 7319.10.0000, HTS, which provides for sewing, darning or embroidery needles. The rate of duty is Free. The applicable subheading for the safety pins will be 7319.20.0050, HTS, which provides for safety pins...other. The rate of duty will be 9% ad valorem. Goods classifiable under subheading 7319.20.0050, HTS, which have originated in the territory of Canada, will be entitled to a 5.4% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the fish hooks will be 9507.20.8000, HTS, which provides for fish hooks, whether or not snelled: other. The rate of duty will be 6% ad valorem. Goods classifiable under subheading 9507.20.8000, HTS, which have originated in the territory of Canada, will be entitled to a Free rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the signal whistle will be 9208.90.0080, HTS, which provides for music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments: other...other. The rate of duty will be 5.3% ad valorem. Goods classifiable under subheading 9208.90.0080, HTS, which are of United States origin will be entitled to a Free rate of duty under subheading 9801.00.1099, HTS, upon compliance with all applicable regulations. The applicable subheading for the energy candy will be 1704.90.2005, HTS, which provides for sugar confectionery (including white chocolate), not containing cocoa: other: other: put up for retail sale. The rate of duty will be 7% ad valorem. Goods classifiable under subheading 1704.90.2005, HTS, which have originated in the territory of Canada, will be entitled to a 4.2% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the gum will be 1704.10.0000, HTS, which provides for sugar confectionery (including white chocolate), not containing cocoa: chewing gum, whether or not sugar-coated. The rate of duty will be 5% ad valorem. Goods classifiable under subheading 1704.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the nails will be 7317.00.5530, HTS, which provides for nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other: of one piece construction: made of round wire...other: other: smooth shank: coated, plated or painted: galvanized. The rate of duty will be 0.5% ad valorem. Goods classifiable under subheading 7317.00.5530, HTS, which have originated in the territory of Canada, will be entitled to a 0.3% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. The applicable subheading for the aluminum can will be 7612.90.1030, HTS, which provides for aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: other: of a capacity not exceeding 20 liters...cans of a capacity not exceeding 355 ml. The rate of duty will be 5.7% ad valorem. Goods classifiable under subheading 7612.90.1030, HTS, which have originated in the territory of Canada, will be entitled to a 3.4% ad valorem rate of duty under the United States-Canada FTA upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on the drinking water tablets, the ASA tablets, fire starter blocks, multi-use wire and signal "mirror". With regard to the tablets, your request for a classification ruling should include a chemical breakdown by generic chemical name and percentages. Your request for a classification ruling on the fire starter blocks and signal "mirror" should include a component breakdown by name and percentage of materials used in their manufacture. Indicate type of metal used in the manufacture of the multi-use wire. With regard to the country of origin markings, an examination of the submitted sample shows that the merchandise in its imported condition does not comply with U.S. marking requirements. The only marking visible on the blister card reads "THE SURVIVORS SURVIVAL KIT - DIVISION OF OLD HAMPSHIRE HOUSE, TRURO, N.S. B2N 5B1". When removed from the blister packaging, a similar marking printed on the back of the aluminum can is visible. Unless excepted by law, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article. "Country" in this case means the political entity known as a nation. The name or abbreviation of a name of a country's province is not considered acceptable marking. Reference to a province (in this instance, N.S. for Nova Scotia) does not insure that the ultimate purchasers will be fully informed of the country of origin. Merchandise must be marked with the appropriate country of origin. We suggest you contact the local Customs office at the port of importation for further guidance in this area. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport