HS Code for Tea

Tea is gathered in heading 0902 of the HTSUS, and two factors decide the subheading: whether the tea is green (not fermented) or black (fermented or partly fermented), and the size of the immediate packing: 3 kg or less versus more than 3 kg. Green tea in small packings of 3 kg or less points toward subheading 0902.10, while bulk green tea points toward 0902.20; black and partly fermented tea points toward 0902.30 in small packings and 0902.40 in bulk. Most of these lines enter at a general rate of Free, with the notable exception of green tea in small packings, which carries a rate around 6.4 percent. Confirming the type of tea and the packing size is the first step in exploring the most appropriate subheading.

Tea sits together in heading 0902 of chapter 9, so unlike many products it does have a single home heading; the work is in choosing the right subheading. Heading 0902 covers tea, whether or not flavored, and it is organized around two attributes rather than the botanical source, which is the same Camellia sinensis plant for both green and black tea.

The first branch is fermentation. Green tea, which is not fermented, is treated separately from black tea, which is fermented, and from partly fermented teas such as oolong, which are grouped with the black-tea provisions. So the processing of the leaf after picking, whether it has been allowed to ferment (oxidize), is the primary distinction that points a tea toward the green subheadings or the black subheadings.

The second branch is the immediate packing size. Within each type, heading 0902 splits between tea in immediate packings of a content not exceeding 3 kg and tea in larger bulk packings. Green tea in packings of 3 kg or less points toward subheading 0902.10, and green tea in bulk over 3 kg toward 0902.20. Black and partly fermented tea in packings of 3 kg or less points toward 0902.30, and in bulk over 3 kg toward 0902.40. Because the packing size sits in the subheading, the retail-versus-bulk presentation is worth confirming alongside the type.

A practical way to approach it is to identify first whether the tea is green (unfermented) or black/partly fermented, then check the immediate packing size against the 3 kg threshold. That sequence points toward a single most-appropriate subheading to explore. It is generally better to stay within heading 0902 than to reach for the herbal-infusion provisions of heading 2106 or 1211; those cover herbal or fruit 'teas' that contain no true tea leaf, which is a different product from tea of the Camellia sinensis plant.

General duty rates for tea are low, and most lines in heading 0902 enter at a general rate of Free, including bulk green tea over 3 kg (0902.20), and both the retail and bulk black-tea lines (0902.30 and 0902.40). The clear exception is green tea in immediate packings of 3 kg or less (0902.10), which carries a rate around 6.4 percent. So for green tea specifically, the packing size can be the difference between a duty-free line and a dutiable one, which makes the immediate packing worth confirming. Preferential rates under free trade agreements or programs such as the Generalized System of Preferences may reduce or eliminate duties further for qualifying origins. These figures are estimates for general planning purposes only.