The tariff classification of citronella candles (Item No. R6223) from China

NY M80055 January 26, 2006 CLA-2-38:RR:NC:2:238 M80055 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Grace Man-Shoong Candym Enterprises Ltd. 95 Clegg Road Markam, Ontario L3R 8P3 Canada RE: The tariff classification of citronella candles (Item No. R6223) from China Dear Ms. Man-Shoong: In your letter dated January 13, 2006, you requested a tariff classification ruling. The subject product, Item No. R6223, consists of a clear, plastic box, into which is fitted a tray-like piece of plastic that holds both a small, red, metal bucket and a small, red, watering can. The bucket and the watering can each measure 2½” in height, and are filled with a red-colored wax stated to contain 2% citronella oil (by weight). The box is tied with a string-like piece of raffia, and is intended for sale at retail. A hangtag affixed to the raffia shows, inter alia, the item number (R6223) and the country of origin (China). An adhesive label located on the top of the box states that the candles, which, presumably, are used to repel mosquitoes and other insects, are “for outdoor use only.” The applicable subheading for Item No. R6223 will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. The classification of citronella candles as pesticidal devices 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