N254222 N2 Ruling Active

The tariff classification of a citronella candle from China

Issued June 26, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3808.91.5000

Headings: 3808

Product description

The product to be imported is described as an LED color changing citronella candle. Measuring 3” in diameter and 4” in height, this candle contains 3 percent citronella as the active ingredient. Embedded within the candle’s wax is an LED that is activated when the wick is lit. You indicated that the color changing light is for decorative purposes only and will cease to function once the candle is burned down. In a telephone conversation with this office,

CBP rationale

The applicable subheading for the citronella candle 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 of articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Insecticides: Other: Other.

Full text

N254222 June 26, 2014 CLA-2-38:OT:RR:NC:2:238 CATEGORY: Classification TARIFF NO.: 3808.91.5000 Mr. Danny Chin Advance International 505 8th Avenue, Room 500 New York, NY 10018 RE: The tariff classification of a citronella candle from China Dear Mr. Chin: In your letter dated June 2, 2014, you requested a tariff classification ruling. A representative unmarked sample was submitted with your request and will be returned to you. The product to be imported is described as an LED color changing citronella candle. Measuring 3” in diameter and 4” in height, this candle contains 3 percent citronella as the active ingredient. Embedded within the candle’s wax is an LED that is activated when the wick is lit. You indicated that the color changing light is for decorative purposes only and will cease to function once the candle is burned down. In a telephone conversation with this office, you stated that the citronella candle, in its condition as imported, will be marked with the country of origin and labeled with the ingredients. It will also be labeled for outdoor use only. The applicable subheading for the citronella candle 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 of articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Insecticides: 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, 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 1200 Pennsylvania Avenue, NW (Mail code 7501P), Washington DC, 20460, telephone number 703-305-7090. 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://addcvd.cbp.gov/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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