Chapter 09 covers coffee, tea, maté and spices, including plant products, natural or cultivated, mainly used for drinking, flavoring or medicinal purposes. This chapter includes coffee, whether or not roasted; various types of tea (unfermented, semi-fermented, fully fermented); maté; pepper; chili; vanilla; cinnamon; cloves, etc. It does not include caffeinated beverages, tea beverages (Chapter 22) or pharmaceutical products (Chapter 30). Heading 0902 covers all types of tea, whether or not flavored, including green tea (unfermented), black tea (fully fermented) and partially fermented tea (such as oolong tea). However, according to HS classification, subheadings under 0902 are divided by degree of fermentation: 0902.10 for green tea (unfermented), 0902.20 for black tea (fully fermented), 0902.30 for partially fermented tea, and 0902.40 for other. Note: the English name 'Black tea (unfermented)' here is contradictory; actual black tea should be fully fermented, but code 090230 corresponds to partially fermented tea (oolong tea), not unfermented black tea. First 2 digits 09: represents Chapter 9, i.e. coffee, tea, maté and spices. Digits 3-4, 02: represents heading 0902, i.e. tea, whether or not flavored. Digits 5-6, 30: represents subheading 090230, i.e. partially fermented tea (oolong tea), including semi-fermented oolong tea. The complete code 090230 is a 6-digit subheading used in international trade to identify partially fermented tea. Note: the English name 'Black tea (unfermented)' is incorrect; it should actually be 'Oolong tea (partially fermented)'. This product is classified under 090230 because its degree of fermentation is partial fermentation (semi-fermentation), which conforms to the description of subheading 090230. If it were completely unfermented green tea, it should be classified under 090210; if it were fully fermented black tea, it should be classified under 090240 (Note: in the actual HS, black tea is 090240, but according to the information provided, 090230 is partially fermented tea). Therefore, correctly distinguishing by degree of fermentation is key.

Product name: Declare the specific name of the tea, such as 'oolong tea', 'Tieguanyin', etc., and it must be consistent with the actual goods. Degree of fermentation: State the degree of fermentation of the tea, such as 'partially fermented', 'semi-fermented'; this is key to classification. Packaging specifications: Explain the specifications of inner and outer packaging, such as net weight per bag, quantity per carton, etc. Brand: If there is a brand, declare the brand name; if there is no brand, state 'no brand'. Origin: Declare the country or region of origin of the tea, such as 'Fujian, China'. Grade: Declare the grade of the tea, such as 'special grade', 'first grade', etc. Shelf life: Declare the shelf life or production date of the tea for food safety supervision. Product name: Oolong tea (Tieguanyin); Degree of fermentation: partially fermented; Packaging specifications: inner packaging is aluminum foil bags, net weight 500 grams per bag, outer packaging is cartons, 20 bags per carton; Brand: XXX; Origin: Anxi, Fujian, China; Grade: special grade; Shelf life: 24 months; Production date: 2025-01-01. Misreporting partially fermented tea as unfermented green tea, resulting in an incorrect code. Ignoring the declaration of degree of fermentation and declaring only the product name, which easily leads to classification disputes. Incomplete description of packaging specifications, affecting customs determination of dutiable value.

The core basis for classification is the degree of fermentation of the tea. Under HS code 0902, it is divided by degree of fermentation into: 090210 (unfermented green tea), 090230 (partially fermented tea, such as oolong tea), 090240 (fully fermented black tea). Therefore, when declaring, the degree of fermentation must be clearly stated and relevant evidence provided (such as a production process description). 090210 Green tea (unfermented): Green tea is unfermented, while 090230 is partially fermented tea; the degree of fermentation is different. 090240 Black tea (fully fermented): Black tea is fully fermented, while 090230 is partially fermented; the degree of fermentation is the key difference. 090220 Other unfermented tea: 090220 may include certain unfermented teas, but 090230 specifically refers to partially fermented tea. 090300 Maté: Maté is another plant, different from tea, and is classified differently. Confirm whether the tea's degree of fermentation is partial fermentation? Has a production process description been provided? Are the packaging specifications fully declared? Are the brand and origin accurate? Is it confused with adjacent codes?

China customs codes and rates under this heading (Source: State Taxation Administration 2026C Export Rebate Library): Product names are the official Chinese customs declaration names. 0902301000（按13％征税的每件净重）VAT 13%, Export Rebate 13.00%, Unit 千克. 0902301000（每件净重不超过3千克）VAT 9%, Export Rebate 9.00%, Unit 千克. 0902301000（每件净重不超过3千克）VAT 13% / 9%, Export Rebate 9.00%, Unit 千克. 0902303100（每件净重不超过3千克）VAT 13% / 9%, Export Rebate 9.00%, Unit 千克. 0902303100（按13％征税的每件净重）VAT 13%, Export Rebate 13.00%, Unit 千克. 0902303100（每件净重不超过3千克）VAT 9%, Export Rebate 9.00%, Unit 千克. 0902303900（每件净重不超过3千克）VAT 13% / 9%, Export Rebate 9.00%, Unit 千克. 0902303900（每件净重不超过3千克）VAT 9%, Export Rebate 9.00%, Unit 千克. 0902303900（按13％征税的每件净重）VAT 13%, Export Rebate 13.00%, Unit 千克. 0902309000（红茶内包装每件净重不）VAT 13% / 9%, Export Rebate 9.00%, Unit 千克. 0902309000（红茶内包装每件净重不）VAT 9%, Export Rebate 9.00%, Unit 千克. 0902309000（按13％征税的红茶内包）VAT 13%, Export Rebate 13.00%, Unit 千克.

How is the HS code for tea determined? First determine based on degree of fermentation: unfermented is 090210, partially fermented is 090230, fully fermented is 090240. Then, in combination with declaration elements such as packaging and brand, consult the customs tariff to determine the specific code. Which HS code should oolong tea be classified under? Oolong tea belongs to partially fermented tea and should be classified under 090230. When declaring, it is necessary to state 'partially fermented' and provide relevant proof. What is the difference in HS codes between black tea and oolong tea? Black tea is fully fermented and is classified under 090240; oolong tea is partially fermented and is classified under 090230. The main difference lies in the degree of fermentation, which must be clearly stated when declaring. When declaring tea, how should the degree of fermentation be described? It should be accurately described as 'unfermented', 'partially fermented' or 'fully fermented', with a production process description attached, so that customs can classify it. If the tea does not state the degree of fermentation, what risks may arise? It may lead to incorrect classification, triggering customs questioning, inspection, and even supplementary tax or penalties. It is recommended to declare truthfully and in detail. How can the import tax rate for tea be checked? It can be checked through the General Administration of Customs website or the International Trade Single Window, and the applicable tax rate is determined according to the HS code and country of origin. Tax rates may change, so the latest announcement shall prevail. What are the declaration elements for tea? They include product name, degree of fermentation, packaging specifications, brand, origin, grade, shelf life, etc. The specific requirements shall be subject to customs requirements. Are partially fermented tea and semi-fermented tea the same concept? Yes, partially fermented tea is semi-fermented tea, such as oolong tea. In the HS code, both are classified under 090230.