The tariff classification of Green Tea in Bags and Green Tea Essence Capsules from Taiwan

NY I81101 May 13, 2002 CLA-2-09:RR:NC:SP:232 I81101 CATEGORY: Classification TARIFF NO.: 0902.10.9000; 2106.90.9998; 3923.29.0000; 4819.20.0040; 4823.20.9000 Mr. Daniel Zupko Panalpina 1776 On-The-Green 67 Park Place Morristown, NJ 07960 RE: The tariff classification of Green Tea in Bags and Green Tea Essence Capsules from Taiwan Dear Mr. Zupko: In your letter dated April 17, 2002, you requested a tariff classification ruling. You submitted descriptive literature with your request, and followed up with a fax on May 7, 2002. You had previously submitted samples of two items. The samples were destroyed in testing. The first item is a shrink-wrapped cardboard box intended for retail sale, containing 30 bags of green tea. The tea bags are further wrapped in individual polypropylene packets. The second product is “green tea essence”: gelatin capsules purporting to contain an extract of green tea with no added preservatives, flavors, or colors. The tea essence consists of polyphenols, such as catechins, epicatechins, etc. 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. 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 tea essence in capsules will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations no elsewhere specified or included: Other: Other: Other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the polypropylene packets 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 (including cones): Of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for the cardboard box (containing the green 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 0.6 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 0.7 percent ad valorem. 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. 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