9814.00.50.00 - Tea, tea waste and tea siftings and sweepings, all the foregoing to be used solely for manufacturing theine, caffeine or other chemical products whereby the identity and character of the original material is entirely destroyed or changed

HTS Code 9814.00.50.00 specifically covers tea, tea waste, siftings, and sweepings that are designated for a particular industrial purpose. The defining characteristic for classification under this provision is the intended use: these tea products must be used *solely* for the manufacturing of theine, caffeine, or other chemical products where the original identity and character of the tea are completely destroyed or altered. This implies a transformation process that renders the material unrecognizable as tea in its initial form.

This category is distinct from other tea classifications that focus on tea for direct consumption or for general use. Unlike food-grade tea or teas for brewing, the items under 9814.00.50.00 are industrial raw materials. They will not be found alongside commodities like live animals (Chapters 01), dairy products (Chapter 04), or even basic food preparations (Chapter 21), as their function is purely as a source of chemical compounds. The emphasis is on the chemical processing and transformation, not on the sensory or dietary qualities of the tea itself.

As a leaf node, HTS Code 9814.00.50.00 does not have further subdivisions. The classification is complete at this level, determined solely by the enumerated tea materials and their specific industrial application for chemical extraction. Importers must be prepared to provide documentation or evidence demonstrating that the imported tea products meet the strict requirement of being solely for the manufacturing of theine, caffeine, or other chemical derivatives where the original tea material is entirely consumed in the process.