October 2025, question 63

CBP's answer: A. A: Amaretto black tea, not fermented, classified under subheading 0902.10.9015, HTSUS; substituted for imported Earl Grey tea, not fermented, classified under subheading 0902.10.9015, HTSUS.

Under 190.2, for 1313(j)(2) the substituted merchandise must be classifiable in the same 8-digit subheading. When that subheading begins with 'other', the goods must share the same 10-digit statistical number and that 10-digit description must not itself begin with 'other'. The tea lines are the same 10-digit number, and 0902.10.9015 is described as certified organic, not 'other', so A qualifies. The peanut line 1202.41.8040 is 'Other', and the chocolate and wine pairs have different 10-digit numbers (wine can use the 190.32(d) color and price test, which the facts do not show).

substituted merchandise must be classifiable under the same 8-digit HTSUS subheading number as the designated imported merchandise except for wine which may also qualify pursuant to § 190.32(d) 19 CFR 190.2(3)

the article description for that 10-digit HTSUS statistical reporting number does not begin with the term “other” 19 CFR 190.2(3)

Search for: unused merchandise drawback pursuant to section 1313(j)(2), substituted merchandise must be classifiable under the same 8-digit HTSUS subheading

CBP's key cites: 19 CFR 190.2; 19 CFR 190.32(d)