Black Tea & Partly Fermented Tea, Retail Packings Not Exceeding 3 kg

Oolong is a partly fermented tea and is classified under heading 090230 (retail packings ≤3 kg) or 090240 (bulk/NESOI), not under the green tea headings 090210 or 090220. The degree of oxidation does not create a separate heading; 'partly fermented' in the heading language is the operative term that captures oolong.

Neither country grows tea commercially, but both operate significant tea blending, packaging, and re-export industries. UK-based brands blend and pack teas sourced from India, Sri Lanka, and Kenya for global retail distribution, while the UAE serves as a regional hub for re-exporting South Asian teas. For HTS purposes, the country of origin is where the last substantial transformation occurred — typically where blending and packaging took place.