The tariff classification of a set consisting of three citronella torches, a ceramic bucket and a packet of natural sand, from China

NY J88099 September 17, 2003 CLA-2-38:RR:NC:2:238 238 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Yolanda S. Massey Michaels® 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a set consisting of three citronella torches, a ceramic bucket and a packet of natural sand, from China Dear Ms. Massey: In your letter dated August 18, 2003, you requested a tariff classification ruling. The submitted sample, which you refer to as “Citronella Candle with Bucket and Sand,” consists of three components. The first component consists of three citronella torches, with decorative horizontal stripes, stated to be composed of (by weight) 40% paraffin, 60% palm oil and 1% citronella oil. The torches each measure 10” in height, and are put up packed together in a transparent plastic box. A circular adhesive label bearing burning and warning instructions is affixed to one side of the box. For the record, we note the absence of any language on the label indicating the chemical composition of the torches, or whether the torches are, in fact, intended only for outdoor use. The second component consists of a glazed ceramic bucket, measuring 5” in diameter x 4½” in height, that resembles a flower pot. The bucket’s outer surface is painted with vertical stripes of various colors. The third component consists of a packet of natural sand, secured by a pink ribbon. Presumably, the sand is poured into the bucket to hold the torches in place when lit. The three components, in turn, are put up together, sealed in shrink wrap, for retail sale. It is our determination that the subject product constitutes “[g]oods put up in sets for retail sale,” with the citronella torches imparting the essential character to the set. Rule 3(b), General Rules of Interpretation, HTS. 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 five 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. Alternatively, you may contact the EPA Regional Office, Region 6, located in Dallas, TX, telephone number (800)-887-6063. Please be advised that Customs’ classification, as a pesticidal article, of merchandise containing citronella oil 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). However, the Department of Commerce has determined that citronella candles and citronella-scented candles, labeled for outdoor use only, are not within the scope of the antidumping duty order. Should you require a Scope Ruling, you may contact the U.S. Department of Commerce, 14th Street and Constitution Avenue, N.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