HS Code for Black Tea: Classification Guide for Importers

Black tea does not have one settled code for every shipment in every country. The heading is shared, but the subheading turns on processing, packing, and whether the product is still leaf tea.

Quick answer: indicative HS heading

The indicative heading for black tea is 0902, to be verified for your product and destination. Heading 0902 covers tea, whether or not flavored.^{1 2} Every line below is indicative only.

No single 8-digit or 10-digit code covers all black tea. The first six digits are international; the rest belong to the importing country.³

How HS codes are structured (2-4-6 digits)

The Harmonized System is a multipurpose international product nomenclature developed by the World Customs Organization (WCO). It comprises more than 5,000 commodity groups, each identified by a six-digit code, and is used by more than 200 countries and economies for customs tariffs and trade statistics.⁴

Classification follows the heading texts and chapter notes first. Chapter titles are signposts only, and only subheadings at the same level are compared.²

Factors that decide the code for black tea

Answer these questions from the specification and the goods on arrival, not the trade name.

Fermentation and oxidation. Green tea is described as not fermented, while the black tea lines cover black tea, fermented, and partly fermented tea.¹ A partly fermented tea is therefore a question inside the same black tea lines. Ask the supplier to state the processing plainly.

Immediate packing content, not packet count. The split between 0902.30 and 0902.40 turns on immediate packings of a content not exceeding 3 kg, against other black tea.¹ Measure the immediate packing content, not the bag count or the outer carton weight.

Flavoring and added substances. Heading 0902 covers tea whether or not flavored, so flavoring alone does not move leaf tea out of the heading.^{1 2} Chapter 21 notes confirm that flavored tea under 0902 is not covered by Chapter 21.⁵ The harder question is essential character. Chapter 9 notes state that added substances do not affect classification where the mixture retains the essential character of those goods; otherwise it is not classified in that chapter, and mixed condiments or seasonings fall under heading 2103.¹

Leaf form: whole, crushed, or powdered. The United States chapter notes state that, except as otherwise indicated, the provisions in Chapter 9 cover the named products whether whole or in crushed or powdered form.¹ Crushing leaf tea does not, by itself, move the product to the extract heading.

Decaffeination. The 0902 lines opened for this guide contain no separate decaffeinated black tea line, unlike the decaffeinated lines found for coffee in the same chapter.¹ Do not invent a decaf subheading. The deciding factors remain leaf character, fermentation, and packing content. State the method used and confirm whether it raises a separate question.

Tea bags against bulk leaf. Tea bags do not create a separate six-digit subheading. In the United States tariff, the 0902.30 line includes a statistical split for tea bags, under the same 0902.30 heading for black tea in immediate packings not exceeding 3 kg.¹

Extracts, essences, and concentrates. Heading 2101 covers extracts, essences, and concentrates of tea or mate, and preparations with a basis of those products or with a basis of tea or mate.⁵ The United States line for tea extracts includes instant tea as a statistical item under 2101.20.20.⁵ If the product dissolves to make tea rather than being leaf to brew, test 2101 first.

Mixtures and blends. Chapter 9 notes state that mixtures of two or more products of the same heading are classified in that heading, while mixtures of two or more products of different headings are classified in heading 0910.¹ A blend with a product from another heading needs the full ingredient list and the essential character test.

Worked examples as classification questions

Each example is a question with the deciding factor named, not a settled code for an unchecked shipment.

Bulk black tea in a large carton: 0902.40, to be verified. Deciding factor: immediate packing content. Loose fermented leaf in a bulk carton exceeding 3 kg points to other black tea, to be verified.

Retail black tea bags: 0902.30, to be verified. Deciding factor: immediate packing content. Fermented tea bags in immediate packings not exceeding 3 kg point to 0902.30, to be verified.

Flavored black tea: 0902.30 or 0902.40 by packing, to be verified. Deciding factor: essential character after flavoring. Fermented tea with added flavor, where tea still gives it its character, stays under heading 0902, to be verified. If added ingredients change its character, retest against 2101 and 2103.

Decaffeinated black tea: 0902.30 or 0902.40 by packing, to be verified. Deciding factor: leaf character after decaffeination, not decaffeination alone. No separate decaffeinated line was found in the 0902 lines opened for this guide, to be verified.

Green tea as a contrast: 0902.10 or 0902.20, to be verified. Deciding factor: fermentation. Green tea is not fermented, with 0902.10 for packings not exceeding 3 kg and 0902.20 for other green tea.¹ A black tea trade name on an unfermented tea is still a green tea question, to be verified.

Tea extract or instant tea: 2101.20, to be verified. Deciding factor: extract character. A soluble powder made by extraction and drying, or a concentrate for reconstitution, points to tea extracts under 2101.20, to be verified.⁵

National codes: US HTS, EU CN/TARIC, UK commodity code

The first six digits are shared internationally; the rest is a national line to confirm on the entry date.

The United States tariff lists black tea in immediate packings not exceeding 3 kg under 0902.30.00, and other black tea under 0902.40.00.00.¹ The United Kingdom tariff lists commodity 0902300000 with the same 3 kg description, and commodity 0902400000 for other black tea.^{6 7} Both sets are national lines to confirm. The European Union builds on the same six digits, and product-specific decisions are particular to each country.³ Do not copy a United States or United Kingdom full code into an EU entry, or the reverse.

How to confirm the code officially

1. Write the full description: fermentation, flavoring and added ingredients, decaffeination method if any, leaf form, bag or loose form, and packing content.

2. Read the heading text for 0902 and neighbouring headings 0903, 0910, 2101, and 2103, with the Chapter 9 notes.^{1 5 2}

3. Compare subheadings only at the same level.

4. Extend the six digits in the destination tariff for the entry date, and record the date checked.

5. Where a boundary point remains, ask a destination-country broker, or apply for a binding ruling before shipping.

In the United Kingdom, an Advance Tariff Ruling must be applied for before all customs procedures have been completed, since decisions cannot be made retrospectively, and a separate application is needed for each type of goods.⁸ HMRC replies in 30 to 120 days with the ruling decision, the correct code, its validity start date, and a reference number.⁸ For Northern Ireland or the EU, a Binding Tariff Information decision is the corresponding route.⁸

Common classification mistakes

• Copying a supplier full code: only the first six digits are used worldwide, so check the full code in the destination tariff.³

• Classifying from the trade name: names such as black, dark, or Earl Grey describe flavor or marketing, not fermentation or packing.

• Treating tea bags as a separate heading: tea bags sit inside the packing test for 0902.30.

• Treating flavored tea as a preparation: flavoring is inside heading 0902 where tea keeps its essential character.

• Treating an extract as leaf tea: soluble and concentrated tea products are a 2101 question.

• Inventing a decaffeinated line: no separate decaffeinated line was found in the 0902 lines opened for this guide.

• Ignoring the 3 kg packing threshold: the same fermented leaf can point to 0902.30 in retail packings and to 0902.40 in bulk.

• Skipping the chapter notes: the mixtures and addition notes in Chapter 9 decide blended and flavored products.¹

Related duties and documents

This guide states no duty rate. A commodity code works out customs duty and import VAT, taxes, and preferential rates, and the tariff tool also shows whether a licence, quota, or other measure applies.³ Those treatments are national and depend on the full code and entry date, so read them in the destination tariff.

Keep the entry file aligned with the classification reasoning. The invoice, packing list, and import declaration should read the same way on fermentation, flavoring, leaf form, bag or loose presentation, and packing content. Keep the supplier specification, including the packing statement and, where relevant, the flavoring list or decaffeination method, with the shipment file.

FAQs

What is the HS code for black tea?

The indicative heading is 0902, to be verified for your product and destination. It covers tea, whether or not flavored.^{1 2} The subheading turns on fermentation and packing content: 0902.30 for packings not exceeding 3 kg, and 0902.40 for other black tea, each to be verified.

Is the HS code the same in every country?

The first six digits should be the same internationally, because they come from the shared WCO system. The full code is not the same everywhere, because countries add their own digits after the first six.³ Always confirm the full code in the destination tariff.

How do I confirm the correct code?

Describe the product fully, read the 0902 heading text and notes, compare subheadings at the same level, and extend the six digits in the destination tariff for the entry date. Where a boundary point remains, ask a broker or apply for a binding ruling before shipping.⁸

What happens if I use the wrong code?

Customs may reclassify the goods, reassess the treatment following from the correct code, and delay clearance. A wrong code can also mean a missed licence or control on the correct line. If you find an error after filing, tell your broker promptly.

Next steps on Exportain

Start with the general HS structure: HS Code (Harmonized System Code). Then work through the method: How to Find an HS Code: Step-by-Step. When ready to source, browse: Bangladeshi Manufacturers and Exporters.