The tariff classification of “Bye Bye Bugs” Citronella Candle Pot from China

NY H86270 December 20, 2001 CLA-2-38:RR:NC:2:238 H86270 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Mr. Joel G. McClure Restoration Hardware 2391 West Winton Avenue Hayward, CA 94545 RE: The tariff classification of “Bye Bye Bugs” Citronella Candle Pot from China Dear Mr. McClure: In your letter dated December 7, 2001, you requested a tariff classification ruling. The submitted sample, “Bye Bye Bugs” Citronella Candle Pot, consists of a cylindrical, metal container (“pot”) with two, permanently attached carrying handles. The container is 4” high and 3?” in diameter, and has a removable plastic lid, bearing a permanently affixed prototype label, covering the opening. The container is filled with a pale-yellow wax composed of (presumably by weight) 97% paraffin wax and 3% citronella oil (the active ingredient). You state in your letter that the candle is designed for outdoor use only (to repel insects). In this respect, we note that the prototype label affixed to the plastic lid, in fact, cautions - albeit in wording that is barely legible - that the candle should only be used outdoors. The applicable subheading for the the subject product 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. The rate of duty will remain the same in 2002. Pesticidal articles 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 product to identify the citronella oil, by name and percent by weight, and the name(s) of each inert ingredient. For further guidance, you should contact the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs, at 401 M Street, S.W., Washington, DC 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 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division