Analysis
Heading 0902 of the Harmonized Tariff Schedule covers tea, whether or not flavored. It divides into 4 six-digit subheadings and 6 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.
The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 0902.10.10 (green tea (not fermented) in immediate packings…) and 0902.20.10 (other green tea (not fermented): flavored).
4 of its 6 lines with a percentage rate are duty-free at the general rate (67%) and 2 are dutiable, from duty-free up to 6.4%. The median line pays duty-free.
The largest subheadings are 0902.10 (green tea (not fermented) in immediate packings…, 2 lines), 0902.20 (other green tea (not fermented), 2 lines), 0902.30 (unnamed, 1 line) and 0902.40 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Coffee and Tea Manufacturing (311920). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0902.10.10 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: flavored | 6.4% |
| 0902.10.90 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: other | Free |
| 0902.20.10 | Other green tea (not fermented): flavored | 6.4% |
| 0902.20.90 | Other green tea (not fermented): other | Free |
| 0902.30.00 | Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | Free |
| 0902.40.00 | Tea, whether or not flavored: other black tea (fermented) and other partly fermented tea | Free |