The tariff classification of five citronella candles from China

NY I87327 October 25, 2002 CLA-2-38:RR:NC:2:238 I87327 CATEGORY: Classification TARIFF NO.: 3808.10.5000 Kevin Wolf, Esq. Bryan Cave LLP 700 Thirteenth Street N.W. RE: The tariff classification of five citronella candles from China Dear Mr. Wolf: In your letter dated October 14, 2002, on behalf of your client, Spectrum Brands, you requested a tariff classification ruling. The first product, Cutter® Citronella Candle, consists of an 11-ounce citronella candle in a ceramic container. The second product, Cutter® Holiday Bucket, consists of a 28-ounce citronella candle in a decorative bucket with a patriotic design. The third product, Cutter® Triple Wick Citronella Candle, consists of a 26-ounce citronella candle, with three wicks, in a vented, metal bucket. The fourth product, Cutter® Outdoorsman Citronella Candle, consists of a 10-ounce citronella candle, in a tin with a lid, designed for use for camping and backpacking. The fifth product, Cutter® Weather-Proof Citronella Candle, consists of a 10-ounce citronella candle with a lid, which keeps the candle dry and clean. All five candles function to repel flying insects, such as mosquitoes and gnats, and, as indicated in your letter, “[a]re intended, designed, advertised, and purchased for outdoor use only.” You further indicate, in fact, that each product bears a label which states (inter alia), in bold lettering, that the subject candles are not to be used indoors or in enclosed areas, such as garages or porches.  The applicable subheading for the five subject candles 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. 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 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division