The tariff classification of Black Tea from Italy

NY J85761 July 22, 2003 CLA-2-09:RR:NC:SP:232 J85761 CATEGORY: Classification TARIFF NO.: 0902.30.0090; 3923.90.0080 Mr. Joshua Heath Tuttoespresso S.p.A. Via per Caronno, 23/25 21040 Origgio (VA) Italy RE: The tariff classification of Black Tea from Italy Dear Mr. Heath: In your letter dated June 20, 2003, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is said to be black leaf tea that will be imported in single serving plastic "capsules" that are specially designed for use in hot drink dispensing machines. The capsules also have a thin, metallic-looking, square covering, presumably to keep the capsule sealed until use. The dispensers can be used at home or in an office or other setting. You state that the dispenser requires the user to insert a capsule into it and then hot water is forced through. The consumer will thus produce a one-cup serving of the drink in about ten seconds. The tea in the capsules is said to weigh 2 grams, net. The applicable subheading for the black tea will be 0902.30.0090, 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 3kg…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 plastic capsules will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics…: Other…Other. The duty rate will be 3 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the squares of sealing material. Your request for a classification ruling should include the composition, i.e. is it aluminum foil, is it laminated, or is it a plastic sheet with an aluminum cover? When this information is available, you may wish to consider resubmission of your request. 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