The tariff classification of a 3½" covered, tin bucket containing a citronella candle (Item No. NG70), from China

NY J83878 May 2, 2003 CLA-2-38:RR:NC:2:238 J83878 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Jennifer Archer James G. Wiley Company P.O. Box 90008 Los Angeles, CA 90045-0008 RE: The tariff classification of a 3½” covered, tin bucket containing a citronella candle (Item No. NG70), from China Dear Ms. Archer: In your letter dated April 23, 2003, on behalf of your client, Heritage Mint, Ltd., you requested a tariff classification ruling. The submitted sample, Item No. NG70, consists of a citronella candle, which has been poured into a bucket. The candle is composed of paraffin wax, and is stated to contain 3% citronella oil (by weight). The bucket is 3½”, both in height and diameter; has both a carrying handle and a lid (with its own handle); and is decorated with a hand-painted floral design. An adhesive label on the bottom surface of the bucket discloses the composition of the candle as follows: “ACTIVE INGREDIENT: OIL OF CITRONELLA 3%, INERT INGREDIENT: PARAFFIN WAX.” The label also states, in bold face lettering, that the subject product is “FOR OUTDOOR USE ONLY.” 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. 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