HS 090240 Other black tea (fermented) and other partly fermented tea

Quick Answer: Other black tea (fermented) and other partly fermented tea imported under HS 090240 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 that have undergone full fermentation, as well as those that have been partially fermented, excluding the fully oxidized black teas covered under 0902.30. For importers and exporters, this generally indicates a duty-free entry across these major markets, simplifying trade for these specific tea varieties. According to CustomTariffs data, this favorable tariff treatment facilitates the global movement of these tea types.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0902400000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0902400000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0902400000 Free — ["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?

```html

What products does HS 090240 cover?

This subheading covers "Other black tea (fermented) and other partly fermented tea" not specifically enumerated under preceding subheadings within HS 0902. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses teas that have undergone oxidation processes beyond those of green tea but not to the full extent of fully fermented black tea, or black teas not otherwise specified. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for teas exhibiting partial or complete fermentation.

What falls outside HS 090240?

The following products are excluded from HS 090240: fully processed green teas (HS 090210), fully processed black teas (HS 090230), and teas that are decaffeinated or otherwise specially prepared (HS 090220). For instance, a tea that has undergone minimal or no fermentation, such as a typical Japanese Sencha, would be classified under green tea. Similarly, herbal infusions or fruit teas, which are not derived from the *Camellia sinensis* plant, are classified in other headings, typically Chapter 21.

What are common classification mistakes for HS 090240?

A common error is misinterpreting the degree of fermentation. Importers may incorrectly classify partially oxidized teas as fully fermented black tea or vice versa. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets comprising different components, they are generally classified as if they consisted of the component which gives them their essential character. However, for tea, the processing method (fermentation level) is the primary determinant, not the packaging or blend components.

How should importers classify products under HS 090240?

The correct procedure for classifying products under HS 090240 involves a thorough examination of the tea's processing method to determine its level of fermentation. Importers and customs brokers must consult the official descriptions within the relevant tariff schedule, such as the USITC HTS or the EU TARIC. Understanding the distinction between green, partly fermented, and fully fermented tea is crucial, and product descriptions or manufacturer specifications should be reviewed to confirm the oxidation process.

How is the duty calculated for products under HS 090240?

A 100 kg shipment of "Other black tea" (e.g., Oolong tea) declared at a customs value of $500 USD would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 15% ad valorem, applied to the customs value ($500 USD × 0.15 = $75 USD), plus a specific duty of $0.50 per kilogram ($0.50/kg × 100 kg = $50 USD), for a total of $125 USD. *Correction: The example calculation was incorrect. The correct calculation for a 100 kg shipment of "Other black tea" declared at a customs value of $500 USD, using the USITC Harmonized Tariff Schedule's MFN rate of 15% ad valorem and a specific duty of $0.50 per kilogram, would be: (15% of $500 USD) + ($0.50/kg * 100 kg) = $75 USD + $50 USD = $125 USD. This is a hypothetical example; actual rates may vary.*

Which trade agreements reduce duties for HS 090240?

Several free trade agreements may reduce the applicable duty rate for HS 090240, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) also offers reduced or Free duty rates for eligible developing countries, such as India and Sri Lanka, requiring a GSP Form A. For EU preferences, a EUR.1 movement certificate is typically needed for goods originating from countries with preferential trade agreements with the EU.

```

Which HS Codes Are Related?

HS 090230 HS 090220 HS 090210 HS 060240 HS 230240 HS 090111

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 090240 (Other black tea and other partly fermented tea)?

The Most Favored Nation (MFN) duty rate for HS code 090240 is typically Free in many major markets, including the United States (USITC) and the United Kingdom (UK Trade Tariff). The European Union's TARIC system also generally lists a 0.00% duty rate for this classification under the common external tariff. However, specific preferential rates under Free Trade Agreements (FTAs) may apply, potentially leading to zero duty even if a nominal tariff existed. Always verify the specific duty rate applicable to your country of import and origin.

What specific criteria distinguish 'other black tea' and 'other partly fermented tea' under HS 090240 from other tea classifications?

HS code 090240 covers black tea that is fully fermented and 'other partly fermented tea' not specifically classified under 0902.10 (Green tea) or 0902.20 (Other green tea). Black tea is characterized by complete oxidation of the tea leaves during processing. Partly fermented teas, often referred to as oolong teas, undergo partial oxidation. The key differentiator is the level of oxidation achieved during manufacturing, which is distinct from the minimal oxidation of green tea (0902.10/20) or the processing of white tea (often classified under 0902.90 if not otherwise specified).

What documentation is generally required for importing tea classified under HS 090240?

Standard import documentation for HS 090240 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be aware of any specific food safety or quality standards and associated certifications mandated by the importing country's food and drug administration or equivalent agency. Consult the customs authority of the destination country for a comprehensive list.

How are duties calculated for HS 090240 if a duty rate other than Free were applicable, and can you provide an example?

While the duty rate for HS 090240 is often Free, let's illustrate a hypothetical calculation. If a country applied a 5% ad valorem duty and an additional specific duty of $0.10 per kilogram, and you imported 100 kg of tea valued at $500, the calculation would be:

  1. Ad Valorem Duty: 5% of $500 = $25.00
  2. Specific Duty: 100 kg * $0.10/kg = $10.00
  3. Total Duty: $25.00 + $10.00 = $35.00

This example shows how duties can be a combination of value-based (ad valorem) and quantity-based (specific) tariffs. Always confirm the exact duty structure with official tariff schedules.

Which major trade agreements commonly impact the duty rates for HS 090240, and how can importers leverage them?

Importers can leverage various Free Trade Agreements (FTAs) to potentially reduce or eliminate duties on tea classified under HS 090240. For example, the United States has FTAs with countries like Canada and Mexico (USMCA), and South Korea (KORUS FTA), which may offer preferential rates. The UK has numerous FTAs post-Brexit. The EU also has a wide network of trade agreements. To benefit, importers must ensure the tea originates from a country that is a party to an applicable FTA and possess a valid certificate of origin, proving compliance with the agreement's rules of origin. Checking the specific tariff database (e.g., USITC, EU TARIC, UK Trade Tariff) for the importing country, filtered by the exporting country, is crucial.