The tariff classification of an herbal tea, in liquid form, from Ghana

NY D84389 November 19, 1998 CLA-2-13:RR:NC:2:238 D84389 CATEGORY: Classification TARIFF NO.: 1302.19.4040 Mr. Harry J. Quao Donkor Queen Yasmin Co., Inc. 1530 Commercial Court Jonesboro, GA 30238 RE: The tariff classification of an herbal tea, in liquid form, from Ghana Dear Mr. Donkor: In your letter dated October 19, 1998, you requested a tariff classification ruling. The submitted sample, which you describe as an "herbal tea," consists of a glass bottle containing a liquid, plus (what appears to be) a very small quantity of vegetable matter. The tea is stated to be made from the the leaves of the neem tree, hawthorn berries, and spring water. The leaves are first allowed to dry in the sun for approximately two weeks, and then mixed into boiling water (for approximately one hour) to extract their water-soluble constituents. The resulting decoction, when cool, is then bottled into one-gallon containers for export. You also indicate in your letter that, subsequent to importation, the tea is mixed with other ingredients to manufacture an herbal tonic. The applicable subheading for the subject product will be 1302.19.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: "[V]egetable saps and extracts: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other." The rate of duty will be 1.2 percent ad valorem. Articles classifiable under subheading 1302.19.4040, HTS, which are products of Ghana, are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all requirements. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 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 Harvey Kuperstein at 212-466-5770. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division