The tariff classification of citronella candles from China

NY L87411 September 12, 2005 CLA-2-38:RR:NC:2:238 L87411 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Donna Marie Rudkoski Powers Freight Express 27 Blake Avenue Lynbrook, NY 11563 RE: The tariff classification of citronella candles from China Dear Ms. Rudkoski: In your letter dated August 15, 2005, on behalf of your client, Eika USA, Inc., you requested a tariff classification ruling. The first sample, catalog designation: “Terracotta Pot,” Art. No. 012 836 30, is a citronella candle consisting of a clay pot, measuring 7 cm in height by 9 cm in diameter (at the top), into which paraffin wax containing citronella oil has been poured. The second sample, catalog designation: “Tea Lights,” Art. No. 863 630 00, consists of a sealed plastic bag containing 30 citronella “tea lights.” Each “tea light” is a citronella candle consisting of a small metal canister, measuring 1.7 cm in height by 3.8 cm in diameter, into which paraffin wax containing citronella oil has been poured. The third sample, catalog designation: “Metal Flame Bowls,” Art. No. 040 210 82, consists of a citronella candle composed of a (shrink-wrapped) metal canister (“bowl”), measuring 6.5 cm in height by 15 cm in diameter, into which paraffin wax containing citronella oil has been poured. A detachable metal lid on the bottom of the canister can be used to cover the candle when not being burned. The fourth sample, catalog designation: “Mini Flame Bowls, Pack of 3” Art. No. 040 212 82, consists of a tape-sealed, transparent, plastic box containing three citronella candles, each consisting of a metal canister (“bowl”), measuring 3 cm in height by 6 cm in diameter, into which paraffin wax containing citronella oil has been poured. Like the (previously described) “Metal Flame Bowls,” each canister has a detachable metal lid that can be used to cover the candle when not being burned. The applicable subheading for all four products 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 (only) 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. In addition, Customs’ classification of citronella candles as pesticidal articles 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