The tariff classification of a citronella candle from China

NY I86779 October 25, 2002 CLA-2-38:RR:NC:2:238 I86779 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Mary Van der Vieren Wal-Mart Logistics MS # 0410 - L – 32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of a citronella candle from China Dear Ms. Van der Vieren: In your letter dated October 10, 2002, you requested a tariff classification ruling. The submitted sample, Vendor Stock # TM02-013, consists of a lantern-like citronella candle, which rests upon a fitted, metal stand. The candle bears an embossed design, in the shape of an insect, on the outer surface of each of its four sides. Together, the candle and stand measure approximately 9” in height, and are put up for retail sale wrapped in shrink-wrap. A square-shaped piece of styrofoam ccupies the open area of the stand located below the candle’s bottom surface. Presumbably, the styrofoam constitutes packing material, and is removed prior to actually lighting the candle. An adhesive label, affixed to the bottom surface of the shrink-wrap, shows the candle to be composed of (by weight) 3% oil of citronella (“Active ingredient”) and 97% paraffin wax (“Inert ingredient”). The label also states, inter alia, that the candle is “For outdoor use only.” As requested, the sample is being returned. 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. 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. 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