D82247 D8 Ruling Active

The tariff classification of "Patio Citronella Accents" citronella candle from China

Issued September 21, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3808.10.5000

Headings: 3808

Product description

The tariff classification of "Patio Citronella Accents" citronella candle from China

Full text

NY D82247 September 21, 1998 CLA-2-38:RR:NC:2:238 D82247 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Lynn O'Beirn Four Star International Trading Company 3330 East 79th Street Cleveland, OH 44127 RE: The tariff classification of "Patio Citronella Accents" citronella candle from China Dear Ms. O'Beirn: In your letter dated September 3, 1998, you requested a tariff classification ruling. The subject product, "Patio Citronella Accents" citronella candle, consists of a yellow-colored wax candle enclosed in (what appears to be) a circular terra-cotta container measuring 6 " in diameter. According to the wording appearing on the smooth-cardboard retail packaging material, the candle consists of 3% oil of citronella as the active ingredient and 97% paraffin as the inert ingredient, and is indicated "for outdoor use only." The applicable subheading for the subject product will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "[I]nsecticides, ... , put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): 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 Part 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 Harvey Kuperstein at 212-466-5770. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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