E86443 E8 Ruling Active

The tariff classification of an insecticide candle from China

Issued September 2, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3808.10.5000

Headings: 3808

Product description

According to your letter, the subject product, which you refer to as an insecticide candle, is composed of 2% oil of peppermint, 1% oil of citronella (the active ingredients) and 97% paraffin wax (the inert ingredient). You indicate that the intent is to produce a candle that will have both a pleasant smell and repel insects. You further indicate that the subject candles will be enclosed in terra cotta pots, marketed as insecticide candles, and labeled with the active and inert ingredients, as well as the wording “[F]or Outdoor Use Only.”

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 "[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.

Full text

NY E86443 September 2, 1999 CLA-2-38:RR:NC:2:238 E86443 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Mr. Ted Conlon Four Star International Trading Company Williamsburg Square 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of an insecticide candle from China Dear Mr. Conlon: In your letter dated August 17, 1999, you requested a tariff classification ruling. A sample was not submitted with your inquiry. According to your letter, the subject product, which you refer to as an insecticide candle, is composed of 2% oil of peppermint, 1% oil of citronella (the active ingredients) and 97% paraffin wax (the inert ingredient). You indicate that the intent is to produce a candle that will have both a pleasant smell and repel insects. You further indicate that the subject candles will be enclosed in terra cotta pots, marketed as insecticide candles, and labeled with the active and inert ingredients, as well as the wording “[F]or Outdoor Use Only.” The applicable subheading for the subject candle 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. 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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