N268401 N2 Ruling Active

The tariff classification of 3D Flamingo Citronella Mini Torch (Candle) from China

Issued September 14, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3808.91.5000

Headings: 3808

Product description

The subject product consists of a box containing four citronella candles. The item number is 11040318. A sample of a single candle was received with your submission. It was examined and disposed of. The candles are made of paraffin wax and contain approximately 3 percent of Citronella. The overall length is approximately ten inches from the base of the visible portion of the bamboo stick to the top of the candle. A three dimensional (raised) image of a pink flamingo on a colorful green and yellow background is prominent on the entire surface face of the candle. They are indicated for outdoor use only and are intended for use an insect repellant.

CBP rationale

The applicable subheading for the 3D Flamingo Citronella Mini Torch (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

N268401 September 14, 2015 CLA-2-38:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3808.91.5000 Mr. Ted Conlon Fourstar Group USA 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of 3D Flamingo Citronella Mini Torch (Candle) from China Dear Mr. Conlon: In your letter dated September 01, 2015, you requested a tariff classification ruling. The subject product consists of a box containing four citronella candles. The item number is 11040318. A sample of a single candle was received with your submission. It was examined and disposed of. The candles are made of paraffin wax and contain approximately 3 percent of Citronella. The overall length is approximately ten inches from the base of the visible portion of the bamboo stick to the top of the candle. A three dimensional (raised) image of a pink flamingo on a colorful green and yellow background is prominent on the entire surface face of the candle. They are indicated for outdoor use only and are intended for use an insect repellant. The applicable subheading for the 3D Flamingo Citronella Mini Torch (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/. 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 Paul Hodgkiss at (646) 733-3268 or via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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