E84638 E8 Ruling Active

The tariff classification of a citronella candle from China

Issued August 5, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3808.10.5000

Headings: 3808

Product description

The submitted sample consists of a light-blue terra-cotta-like pot, filled with white-colored wax stated to contain 3% citronella oil by weight. The pot, which measures 3¼” in diameter and 2?” in height, is put up in a shrink-wrapped box made of corrugated cardboard. A label affixed to the bottom of the box bears, inter alia, the following: “SH2,” and “WITH WAX & 3% CITRONELLA.”

CBP rationale

The applicable subheading for the subject candle 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 (for example, sulfur-treated bands, wicks and candles, and flypapers): Insecticides: Other: Other: Other.

Full text

NY E84638 August 5, 1999 CLA-2-38:RR:NC:2:238 E84638 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Mr. Fernando Escobar Endar Corporation 43195 Business Park Drive Temecula, CA 92590 RE: The tariff classification of a citronella candle from China Dear Mr. Escobar: In your letter dated July 6, 1999, you requested a tariff classification ruling. The submitted sample consists of a light-blue terra-cotta-like pot, filled with white-colored wax stated to contain 3% citronella oil by weight. The pot, which measures 3¼” in diameter and 2?” in height, is put up in a shrink-wrapped box made of corrugated cardboard. A label affixed to the bottom of the box bears, inter alia, the following: “SH2,” and “WITH WAX & 3% CITRONELLA.” The applicable subheading for the subject candle 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 (for example, sulfur-treated bands, wicks and candles, and flypapers): Insecticides: Other: Other: Other." The rate of duty will be 5 percent ad valorem. Pesticidal products containing citronella oil are exempt from regulation under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA), provided that all the criteria of Title 40 CFR (Code of Federal Regulations), Part 152(g), are met. These criteria include labeling the products to identify the citronella oil by name and percentage (by weight), and the name of each inert ingredient. For further guidance, you may contact the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs, at 401 M Street, S.W., Washington, D.C. 20460, telephone number (703) 305-7092. Customs’ classification of this product as a pesticidal article does not preclude a possible finding of dumping under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China (antidumping case# A570-504). Should you require a scope ruling on the subject product, you may contact the U.S. Department of Commerce, 14th Street and Constitution Avenue, N.W., Washington, D.C. 20230, telephone number (202) 482-1374. 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 212-637-7068. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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