United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E83503 - NY E83574 > NY E83503

Previous Ruling Next Ruling


June 30, 1999

CLA-2-34:RR:NC:SP:236 E83503

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 3808.10.5000

Mr. Jerry Bruch
American Distribution Company
8 Penn Center, 1628 JFK Blvd.
Philadelphia, PA 19103

RE: The tariff classification of candles from China.

Dear Mr. Bruch:

In your letter dated June 1, 1999, you request a tariff classification ruling.

You submit three samples described below:

1. Sample # 1, Small Hexagon Light Candle, is a scented ivory colored pillar candle molded in the shape of a hexagon. The candle measures approximately 4-1/4" in height and 3-1/4" across its widest point. The candle is shrink wrapped around its sides and has a label affixed to it that reads “Modern Light Candles French Vanilla.”

2. Sample # 2, Eternal Aromatherapy Candle, is a scented green colored column candle measuring approximately 2-1/2" in height and 3" in diameter.

3. Sample # 3, HD Trend Run Go For Sun Wax Candle, is a purple colored candle poured into a purple colored ribbed wax container. The container measures approximately 4" in height and 5" in diameter at its widest point, and has a label on its bottom marked, “Insect Repellant.” The candle is stated to contain 2% Citronella, but will also be imported without Citronella.

The applicable subheading for the Small Hexagon Light Candle, the Eternal Aromatherapy Candle, and the HD Trend Run Go For Sun Wax Candle imported without Citronella will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free.

The applicable subheading for the HD Trend Run Go For Sun Wax Candle containing 2% Citronella will be 3808.10.5000, 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.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight?sided dinner candles; rounds, columns, pillars, votives; and various wax?filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the Small Hexagon Light Candle, the Eternal Aromatherapy Candle, and the HD Trend Run Go For Sun Wax Candle imported without Citronella are within the scope of the antidumping duty order on petroleum wax candles from China.

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(s) of each inert ingredient. For further guidance, you may contact the U.S. Environmental Protection Agency (EPA), Office of Pesticides Programs at 401 M Street, S.W., Washington, D.C. 20460, telephone number (703) 305-7092.

Customs’ classification of HD Trend Run Go For Sun Wax Candle containing 2% Citronella as a pesticidal device does not preclude a possible finding of dumping under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China (Antidumping Case # A570-504). However, the Department of Commerce has determined that Citronella candles and Citronella scented candles labeled for outdoor use only are not within the scope of the antidumping duty order. Should you require a Scope Ruling, you may contact the U.S. Department of Commerce, 14th Street and Constitution Avenue, N.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 V. Gualario at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: