FERMENTED AND DRIED BLACK TEA (DECAFFEINATED). THE SUPPLIER HAND PICKS 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 IS THEN DECAFFEINATED, BUT DOES NOT UNDERGO ANY FURTHER PROCESSING AND DOES NOT CONTAIN ANY ADDITIVES. THE DRIED TEA LEAVES ARE IMPORTED TO THE UK AS DECAFFEINATED 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 DECAFFEINATED BLACK TEA PRODUCTS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIRS) 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 ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) TO HEADING 0902