FERMENTED AND DRIED BLACK TEA. THE SUPPLIER HANDPICKS THE FRESH GREEN TEA LEAVES AND BREAKS THE LEAVES DOWN INTO SMALLER PARTICLES. THESE ARE LEFT TO FERMENT AND ARE THEN DRIED TO PRODUCE BLACK TEA (FERMENTED). THE TEA DOES NOT UNDERGO ANY FURTHER PROCESSING (IT IS NOT DECAFFEINATED) AND DOES NOT CONTAIN ANY ADDITIVES. THE DRIED LEAVES ARE IMPORTED TO THE UK AS BLACK TEA IN PACKAGES EXCEEDING 3KG IN WEIGHT. THE IMPORTED BLACK TEA IS THEN MIXED AND BLENDED WITH DIFFERENT GRADES OF TEA IN VARYING PROPORTIONS TO PRODUCE FINISHED BLENDED BLACK TEA PRODUCTS.

GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 0902 - TEA, WHETHER OR NOT FLAVOURED GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 090240 - OTHER BLACK TEA (FERMENTED) AND OTHER PARTLY FERMENTED TEA HSENS TO HEADING 0902