The tariff classification of Citronella Candles and Citronella Bamboo Holder from China

N200262 February 10, 2012 CLA-2-38:OT:RR:E:NC:N2:238 CATEGORY: Classification TARIFF NO.: 3808.91.5000; 9405.50.4000 Ms. Lis Figueras Caribbean Retail Venture, Inc. Gautier Benitez #14 Caguas, PR 00725 RE: The tariff classification of Citronella Candles and Citronella Bamboo Holder from China Dear Ms. Figueras: In your letter dated January 12, 2012, you requested a tariff classification ruling. You only provided photographs of the products with no samples for our review. The first product, SKU No. 22241, citronella patio glass candle consists of a glass jar containing poured citronella candle with a single wick. The glass jar measures approximately 4.3 inches in height and 4.1 inches in diameter at the opening. In your letter, you indicate that the citronella candle contains 3 percent of citronella oil, as the active ingredient and it weighs 300 grams. The jar is covered with a pull-away paper label lid indicated “for outdoor use only”. The second product, SKU No. 30023T, citronella candle in terracotta pot with bamboo holder consists of a terracotta pot containing citronella candle with a single wick and a bamboo holder. The terracotta pot measures 1.6 inches in height by 3.3 inches in diameter. In your letter, you indicate that the citronella candle contains 3 percent of citronella oil, as the active ingredient and it weighs 57 grams. It is covered with a paper label indicated for outdoor use only. The bamboo holder consists of eight bamboo stems arranged in a cluster gathered together forming an hour-glass shape. It measures approximately 9½ inches tall with an outside diameter of approximately 3¼ inches at its widest points. The top of the holder is specifically designed for supporting and holding the terracotta citronella candle. When lit, this non-electrical lamp provides unobstructed light to the surrounding area. You also indicate that the terracotta citronella candle is not permanently affixed to the bamboo holder and the bamboo holder is reusable. The applicable subheading for the Citronella Patio Glass Candles (SKU No. 22241) and the Citronella Candle in Terracotta Pot (SKU No. 30023T) will be 3808.91.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Insecticides: Other: Other.” The general rate of duty will be 5 percent ad valorem. The applicable subheading for the Citronella Candle Bamboo Holder (SKU No. 30023T) will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 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, lemongrass oil or mint 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 152.25(f) are met. These criteria include labeling the product to identify the active ingredients 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 merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 Judy Lee at (646) 733-3033. Sincerely, Thomas J. Russo Director National Commodity Specialist Division