Base
K820352003-12-29New YorkClassification

The tariff classification of the dried and crushed leaves of the lemon myrtle tree (Backhousia citriodora), imported in bulk form, from Australia

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of the dried and crushed leaves of the lemon myrtle tree (Backhousia citriodora), imported in bulk form, from Australia

Ruling Text

NY K82035 December 29, 2003 CLA-2-12:RR:NC:2:238 K82035 CATEGORY: Classification TARIFF NO.: 1211.90.9090 Mr. Russ Taylor MYDREAMTIME Corporation Ltd. West Park, Enterkine Scotland, KA6 5AL United Kingdom RE: The tariff classification of the dried and crushed leaves of the lemon myrtle tree (Backhousia citriodora), imported in bulk form, from Australia Dear Mr. Taylor: In your letter dated November 25, 2003, you requested a tariff classification ruling. The subject product consists of the dried and crushed leaves of the lemon myrtle tree (Backhousia citriodora). You indicate that the product will be used for making an herbal tea. You also indicate that your firm’s trade name for the product is “Lemune Leaf.” The applicable subheading for the subject product will be 1211.90.9090, Harmonized Tariff Schedule of the United States (HTS), 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: Other: Other: Other.” The rate of duty will be free. The rate of duty will remain the same in 2004. 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 301-443-1544. 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 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division