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 E87781 - NY E87838 > NY E87806

Previous Ruling Next Ruling
NY E87806




October 19, 1999

CLA-2-38:RR:NC:2:238 E87806

CATEGORY: CLASSIFICATION

TARIFF NO.: 3808.10.5000

Ms. Yolanda S. Massey

Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of Twizzler Torches® (Style No. 268NDL) from China

Dear Ms. Massey:

In your letter dated September 21, 1999, you requested a tariff classification ruling.

The submitted sample, which you describe as a “twizzler torch candle,” consists of a shrink-wrapped torch composed of purple-colored paraffin wax and bamboo, which serves as a means of anchoring the torch into the ground. The promotional literature submitted with your request indicates that the paraffin wax contains 3% oil of citronella by weight. The torch measures 29” in height (with the shrink wrapping removed and the wick extended). An adhesive label affixed to the torch indicates, among other things, that it contains citronella and should only be used outdoors, in still air, to reduce annoyance from mosquitos. The promotional literature also indicates that the torches are put up for retail sale in packs of three.

The applicable subheading for the subject torches 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." The rate of duty will be 5% 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, 401 M Street, S.W., Washington, DC 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

Previous Ruling Next Ruling

See also: