The tariff classification of "CITRONELLA CANDLE IN A PAINTED TERRA-COTTA CONTAINER" from China
Issued December 10, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3808.10.5000
Headings: 3808
Product description
The submitted sample, "CITRONELLA CANDLE IN A PAINTED TERRA-COTTA CONTAINER", designated as Rite Aid item #970136, consists of a terra cotta pot, measuring 4" in diameter, with a house scene painted on it. The pot, in turn, is filled with a yellow candle, which contains 3% citronella oil. Although you indicate that the item's intended use is for decoration, in our opinion its essential character is imparted by the citronella candle. In this context, we note that an adhesive label affixed to the bottom of the pot states, interalia, "CAUTION: FOR OUTDOOR USE ONLY".
Full text
NY A89713 December 10, 1996 CLA-2-38:RR:NC:2:238 A89713 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of "CITRONELLA CANDLE IN A PAINTED TERRA-COTTA CONTAINER" from China Dear Ms. Aldinger: In your letter dated November 5, 1996, you requested a tariff classification ruling. The submitted sample, "CITRONELLA CANDLE IN A PAINTED TERRA-COTTA CONTAINER", designated as Rite Aid item #970136, consists of a terra cotta pot, measuring 4" in diameter, with a house scene painted on it. The pot, in turn, is filled with a yellow candle, which contains 3% citronella oil. Although you indicate that the item's intended use is for decoration, in our opinion its essential character is imparted by the citronella candle. In this context, we note that an adhesive label affixed to the bottom of the pot states, interalia, "CAUTION: FOR OUTDOOR USE ONLY". The applicable subheading for the submitted sample will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Insecticides ... , put up in forms or packings for retail sale or as preparations or articles ... : Insecticides: Other: Other: Other." The rate of duty will be 5 percent ad valorem. This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which is administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. You may contact them at 401 M Street, S.W., Washington, DC 20460, telephone number (703) 305-7092. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Cornelius Reilly at (212) 466-5770. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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