HS 090230 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg

Quick Answer: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg, enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers black teas and oolong teas, which have undergone partial fermentation, when packaged in quantities of 3 kilograms or less. Importers should verify specific country of origin requirements and any potential excise duties or taxes that may apply beyond the customs duty. CustomTariffs aggregates this information to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0902300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0902300000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0902300015 — — ["kg"]
0902300090 — — ["kg"]
09023000 Free — —
0902300050 — — ["kg"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 090230 cover?

This subheading covers black tea (fully fermented) and partly fermented tea, specifically when presented in immediate packings with a net content not exceeding 3 kilograms. According to the World Customs Organization's Harmonized System Nomenclature, this classification is for tea that has undergone oxidation processes, distinguishing it from green tea. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criteria are the type of fermentation and the size of the retail packaging, ensuring consistent application across international trade.

What falls outside HS 090230?

The following products are excluded from HS 090230: tea in packings exceeding 3 kilograms, such as bulk shipments for industrial processing or large catering packs. Also excluded are green tea (unfermented) and oolong tea (partly fermented but typically classified under a different sub-heading if not meeting the specific criteria of 090230), as well as flavored teas or teas mixed with other ingredients, which would be classified based on their predominant characteristic or under specific composite goods provisions. Instant tea, which is a soluble extract, is also classified elsewhere.

What are common classification mistakes for HS 090230?

A common error is misinterpreting the "partly fermented" criterion, leading to the incorrect classification of oolong teas or other partially oxidized teas that may fall under different subheadings within HS 0902. Another mistake involves overlooking the "immediate packings of a content not exceeding 3 kg" requirement; bulk tea or tea in larger retail units would not be classified here. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.

How should importers classify products under HS 090230?

The correct procedure for classifying products under HS 090230 involves a two-step process: first, confirm that the product is indeed black tea or partly fermented tea. Second, verify that the immediate retail packaging does not exceed 3 kilograms. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 0902 to ensure accurate classification based on the specific characteristics of the tea and its packaging.

How is the duty calculated for products under HS 090230?

A 10-kilogram shipment of premium Darjeeling black tea, presented in 100 individual 100-gram retail packs, declared at a customs value of $500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 0.6% ad valorem as per the USITC HTS, the duty would be calculated as 0.6% of $500, resulting in a duty of $3.00 USD. This is calculated using the ad valorem rate applied to the declared customs value.

Which trade agreements reduce duties for HS 090230?

Several free trade agreements may reduce the applicable duty rate for HS 090230, including the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) which offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. The Generalized System of Preferences (GSP) may also apply, offering reduced or Free rates for eligible developing countries such as India. Documentation typically required includes a Certificate of Origin (e.g., Form CPTPP or GSP Form A) or a self-certified origin declaration, depending on the specific agreement and importing country's regulations.

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Which HS Codes Are Related?

HS 090210 HS 090240 HS 090220 HS 091030 HS 230230 HS 190230

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 090230 (black tea, fermented, in packings not exceeding 3 kg)?

For HS code 090230, the Most Favored Nation (MFN) duty rate in the United States is Free. In the European Union, under the TARIC system, the autonomous duty rate is also Free. The UK Trade Tariff also lists this code as Free. It is crucial to verify specific preferential rates under trade agreements, as these can sometimes differ or offer additional benefits, though for this specific code, Free entry is common across major markets.

What specific criteria define 'fermented' or 'partly fermented' tea for HS code 090230?

The terms 'fermented' (fully oxidized) and 'partly fermented' (partially oxidized) refer to the processing of tea leaves. Black tea is fully fermented, while oolong tea is considered partly fermented. This classification is based on the degree of oxidation the tea leaves undergo after harvesting and before drying. Importers must ensure their product aligns with the established processing methods for these categories. Documentation from the supplier detailing the oxidation process can be beneficial for customs verification.

What documentation is typically required for importing tea under HS code 090230?

Standard import documentation for HS code 090230 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country, a certificate of origin may be required to claim preferential duty rates. Food safety and labeling regulations must also be met, which might necessitate additional declarations or certifications related to product composition, origin, and compliance with health standards. Always consult the specific import regulations of the destination country.

How is the duty calculated for HS code 090230 if a duty were applicable (e.g., under a specific trade scenario or a different tariff regime)?

While HS code 090230 generally carries a Free duty rate in major markets like the US, EU, and UK, duties are typically calculated on an ad valorem basis (a percentage of the value) or a specific rate (per unit of weight or volume), or a combination. For instance, if a hypothetical duty rate of 5% ad valorem applied to a shipment valued at $10,000, the duty would be $500 (5% of $10,000). If a specific duty of $0.50 per kilogram applied to a shipment of 100 kg, the duty would be $50 ($0.50 × 100 kg). Always refer to the applicable tariff schedule for the correct calculation method and rate.

Do common trade agreements significantly impact the duty rates for HS code 090230?

For HS code 090230, which typically enjoys Free entry under the Most Favored Nation (MFN) status in many countries, the impact of common trade agreements might be less about reducing an existing duty and more about ensuring continued Free access or facilitating other aspects of trade, such as simplified procedures or rules of origin. For example, agreements like the USMCA or EU Association Agreements generally maintain Free entry for such goods. Importers should confirm the specific rules of origin within any relevant trade agreement to ensure eligibility for preferential treatment, even if the duty rate is already Free.