The tariff classification of scented citronella candles from China

NY G89610 July 9, 2001 CLA-2-38:RR:NC:2:238 G89610 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Ms. Amie Waller Lava Enterprises, Inc. 3979 Lockridge Street San Diego, CA 92102 RE: The tariff classification of scented citronella candles from China Dear Ms. Waller: In your letter dated March 21, 2001, you requested a tariff classification ruling. We regret the delay in responding. The submitted samples consist of a purple, round-rimmed, lantern candle (Item No. GRL501C) and an ivory-colored, “geometric,” lantern candle (Item No. GRL701C). Both samples are described on page 42 of your 2001 catalog as “Garden & Patio Accents,” as well as “Citronella Scented Lanterns.” According to reports issued to this office by the NY Customs laboratory, both samples contain citronella oil. The applicable subheading for both products will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Insecticides … , 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. 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