The tariff classification of a citronella candle in an earthenware bowl (Item No. H9388P) from China

NY D88061 February 23, 1999 CLA-2-38:RR:NC:2:238 D88061 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a citronella candle in an earthenware bowl (Item No. H9388P) from China Dear Mr. Hoffacker: In your letter dated February 9, 1999, on behalf of your client, Lemax, Inc., you requested a tariff classification ruling. The subject product, Item No. H9388P, consists of a painted earthenware pot, measuring approximately 6" in height by 5¾” in diameter, filled with a white-colored wax. A stick-on label affixed to the bottom of the pot lists the ingredients of the wax as follows: “Active Ingredient: Oil of Citronella ..... 3%, (Paraffin Wax) Inert Ingredients .... 97%.” A copy of a “revised” label was also submitted, which, in addition to disclosing the name and percent by weight of each ingredient as noted above, states that the candle is “[F]OR PESTICIDE USE,” and that, when empty, the container (i.e., pot) should be discarded in the trash. In addition, both the stick-on and “revised” labels caution that the candle is “[F]OR OUTDOOR USE ONLY.” The submitted sample is being returned as requested. You state in your letter that the subject product is intended for use “as a pesticide to keep pests away.” Based upon the wording appearing on the labels, we agree that the subject product is, in fact, intended for use outdoors to repel insects. The applicable subheading for Item No. H9388P will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for: “[I]nsecticides, ... , put up ... as preparations or articles (for example, ... , wicks and candles, and flypapers): Other: Other: Other .” The rate of duty will be 5 percent 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