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April 30, 1999

CLA-2-38:RR:NC:2:238 D89331

CATEGORY: CLASSIFICATION

TARIFF NO.: 3808.10.5000

Ms. Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of citronella candles from China

Dear Ms. Locke:

In your letter dated March 11, 1999, you requested a tariff classification ruling.

The first submitted sample, “Frosted Latch Jar Candle” (Item #709NNLT), consists of a latch jar, made of frosted glass, which is filled with petroleum wax stated to contain 3% citronella oil (by weight). An adhesive label on the bottom of the jar indicates, inter alia, that the subject product reduces annoyance from mosquitoes, and should only be used outdoors.

The second submitted sample, “Twizzler Torches” (Item #268NNLT), consists of six, ten-inch-tall torches, each with (what appears to be) a bamboo handle. Like the latch-jar candles described above, the torches are made of petroleum wax containing 3% citronella oil (by weight). The torches are put up for retail sale in a sealed cellophane package with a paperboard label indicating that they reduce annoyance from mosquitoes, and should only be used outdoors.

Although you indicate that an additional sample was submiited with your ruling request, namely: 48"-tall twizzler citronella torches, we are not in receipt of such item. Accordingly, this ruling letter is limited solely to the two, above-described items.

The applicable subheading for the two subject products 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 articles 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 product to identify the citronella oil, by name and percent by weight, and the name(s) of each inert ingredient. For further guidance , you should contact the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs, at 401 M Street, S.W., Washington, D.C. 20230, telephone number (202) 482-1374.

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

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