The tariff classification of four citronella candles from China

NY D86623 February 16, 1999 CLA-2-38:RR:NC:2:238 D86623 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia, PA 19154 RE: The tariff classification of four citronella candles from China Dear Ms. Fair: In your letter dated November 30, 1998, resubmitted on January 4, 1999, you requested a tariff classification ruling. Four (4) samples, as well as promotional literature, were submitted with your request. The first item, Robert Alan Candle Company Citronella Item #15112, which is described in the promotional literature as a “3¼” Painted Terra Cotta Pot with Citronella Wax Fill,” consists of a 3 ”- high terra cotta pot, with a painted floral design, filled with dyed wax. A stick-on label affixed to the top of the candle lists the ingredients as follows: “ACTIVE INGREDIENT: Oil of Citronella 3%, Inert Ingredient: Paraffin Wax, Dye: red #12370, blue #7707/77013, white #77891." In addition, the following words appear in bold letters on the label: “CITRONELLA CANDLE FOR OUTDOOR USE ONLY,” and, “NEVER BURN CITRONELLA CANDLE INDOORS.” The second item, Robert Alan Candle Company Citronella Item #15134, which is described in the promotional literature as “Glass Stars with Citronella Wax Fill,” consists of a paperboard package, with a transparent plastic sleeve, containing two, star-shaped glass containers of equal size. Each “star” is filled with dyed wax. A stick-on label on the bottom of the package lists the ingredients as follows: “ACTIVE INGREDIENT: Oil of Citronella 3%, Inert Ingredient: Paraffin Wax, Dye: blue #741603, blue #77891, green #11710, white #77891." The following words also appear in bold letters on the label: “CITRONELLA CANDLE FOR OUTDOOR USE ONLY,” and, “NEVER BURN CITRONELLA CANDLE INDOORS.” In addition, an oval-shaped stick-on label on the plastic sleeve states that the candle is “FOR OUTDOOR USE ONLY.”  The third item, Robert Alan Citronella Candle Company Item #15136, described in the promotional literature as a “4" Ceramic Tulip with Citronella Wax Fill” consists of a 4"- high container resembling a tulip, which is filled with dyed wax. A hangtag secured around the “stem” lists the ingredients as follows: “ACTIVE INGREDIENT: Oil of Citronella 3%, Inert Ingredient: Paraffin Wax, Dye: red #12370, white #77891." The following words also appear in bold letters on the label: “CITRONELLA CANDLE FOR OUTDOOR USE ONLY.” A stick-on label on the base of the flower bears the following words in bold letters: “NEVER BURN CITRONELLA CANDLE INDOORS.” The fourth item, Robert Alan Candle Company Citronella Item #15137, described in the promotional literature as a “3" x 6" Textured Citronella Pillar,” consists of a cylindrical-shaped candle measuring 6" in height by 3" in diameter. A straw-like material, in the form of a bow, holds a strip of corrugated cardboard in place around the middle of the candle. The bow has a hangtag affixed to it which, inter alia, bears the words, “FOR OUTDOOR USE ONLY.” A stick-on label lists the ingredients as follows: “ACTIVE INGREDIENT: Oil of Citronella 3%, Inert Ingredient: Paraffin Wax, Dye: yellow #11680, red #12370, white #77891,” and also contains the following cautionary statement in bold letters: “NEVER BURN CITRONELLA CANDLE INDOORS.” You state in your letter that the purpose of the four subject candles is to repel insects. Based upon the wording appearing on the labels, as well as the promotional literature, we agree that the four subject items are, in fact, intended for use outdoors to repel insects. The applicable subheading for the four subject items will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for: “Insecticides, ... , put up ... as preparations or articles (for example, ... , wicks and candles, and flypapers): Insecticides: Other: Other: Other .” The rate of duty will be 5% ad valorem. This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which is administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. You may contact them at 401 M Street, S.W., Washington, DC 20460, telephone number (703) 305-7092. 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 212-637-7068. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division