Leavitt v. United States

Rao, Chief Judge:

The issue in this case concerns the classification of certain packaging materials used in connection with the importation of duty-free tea from Canada.1

The merchandise under protest consists of tea, which was imported together with certain other items such as packaging materials consisting of aluminum foil, labels, tea card ends, tea bags, heat seal paper, boxes, liners, and cellophane, plus inserts and stickers consisting of picture cards and “cups” of fortune.

*31The tea is the brand known as “Red Rose Tea” imported by Brooke Bond Foods, Inc. from its related Canadian company,…