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Heading 0902 : Tea, whether or not flavoured.
The heading covers the different varieties of tea derived from the plants of the botanical genus Thea (Camellia).
The preparation of green tea consists essentially of heating the fresh leaves, rolling them and drying them. In the case of black tea, the leaves are rolled and fermented before being fired or dried.
The heading also includes partly fermented tea (e.g., Oolong tea).
The heading includes tea flowers, buds and residues, as well as powdered tea (leaves, flowers or buds) agglomerated in balls or tablets, as well as tea presented compressed into various shapes and sizes.
Tea which has been flavoured by a steaming process (during fermentation, for example) or by the addition of essential oils (e.g., lemon or bergamot oil), artificial flavourings (which may be in crystalline or powder form) or parts of various other aromatic plants or fruits (such as jasmine flowers, dried orange peel or cloves) is also classified in this heading.
The heading also includes decaffeinated tea, but it excludes caffeine as such (heading 29.39).
The heading further excludes products not derived from the plants of the botanical genus Thea but sometimes called "teas", e.g. :(a) Mate (Paraguay tea) (heading 09.03). (b) Products for making herbal infusions or herbal "teas". These are classified, for example, in heading 08.13, 09.09, 12.11 or 21.06. (c) Ginseng "tea" (a mixture of ginseng extract with lactose or glucose) (heading 21.06).
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