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NY 851505

Apr 27, 1990



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.


Jean F. Maguire
Area Director

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