The tariff classification of citronella candles from the Netherlands Antilles

NY G85233 December 28, 2000 CLA-2-38:RR:NC:2:238 G85233 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Lilliam Sanchez-Martinez SM International Trade, Inc. 13615 NW 45th Avenue Opa Locka, FL 33054 RE: The tariff classification of citronella candles from the Netherlands Antilles Dear Ms. Sanchez-Martinez: In your letter dated November 22, 2000, you requested a tariff classification ruling. The submitted samples consist of clear 250cc and 400cc glass jars, each containing a poured citronella candle with a wick that extends to the top of the jar. The candles, which are yellow in color and have a lemon scent, are stated to be composed of (by weight) 97% paraffin wax and 3% citronella oil concentrate. The label attached to each jar indicates, inter alia, that the candles are intended only for outdoor use to repel mosquitoes. According to the submitted “Ingredients List,” the 250cc jars will each contain 150 grams of wax, and be put up packed 24 jars/case, while the 400cc jars will each contain 250 grams of wax, and be put up packed 12 jars/case. The applicable subheading for the two submitted samples will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[I]nsecticides, … , put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Insecticides: Other: Other: Other." The rate of duty will be 5 percent ad valorem. The rate of duty will remain unchanged in 2001. Pesticidal products containing citronella 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(g), are met. These criteria include labeling the products to identify the citronella oil by name and percentage by weight, and the name of each inert ingredient. For further guidance, you may contact the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs, at 401 M Street, S.W., Washington, D.C. 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