The tariff classification of a citronella mosquito coil (Item No. EI-94) from India

NY I89579 January 15, 2003 CLA-2-38:RR:NC:2:238 I89579 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a citronella mosquito coil (Item No. EI-94) from India Dear Mr. Hoffacker: In your letter dated December 19, 2002, on behalf of your client, Big Lots Stores, Inc., you requested a tariff classification ruling. The submitted sample, designated as Item No. EI-94, consists of a spiral-shaped mosquito coil. The coil is brown in color, measures 7” in diameter, and is put up packed for retail sale in a sealed package consisting in part of cellophane and in part of paperboard. According to your letter, the coil is composed of (by weight) 45% sawdust, 40% wood binder, 10% citronella oil (the active ingredient) and 5% diethyl phthalate, and is used outdoors to repel mosquitoes. The sample is being returned as requested. The applicable subheading for 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. Pursuant to General Note 4(b)(i) and (ii), HTS, at the present time, as a product of India, this merchandise is ineligible for special tariff treatment under the Generalized System of Preferences (GSP). 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(s) 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, 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 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division