0902.10.10

Analysis

HTS 0902.10.10 covers green tea (not fermented) in immediate packings of a content not exceeding 3 kg: flavored under heading 0902 (tea, whether or not flavored). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

Neighbouring lines carry rates from duty-free to 6.4%, so the exact line matters. The widest gap is with 0902.40.00 (tea, whether or not flavored: other black tea (fermented) and other…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.4 percentage points.

The general duty rate is 6.4% of the customs value, which is among the highest the rates in chapter 09 (98th percentile of 48 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 3.2% for JP.

For statistics it divides in two: 0902.10.10.15 for certified organic and 0902.10.10.50 for other. Both pay the same duty; the suffix records which kind was imported.