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NY K84374




April 1, 2004

CLA-2-38:RR:NC:2:238 K84374

CATEGORY: CLASSIFICATION

TARIFF NO.: 3808.10.2500

Mrs. Alice Wagner
FedEx Trade Networks Transport & Brokerage, Inc. 128 Dearborn Street
Buffalo, NY 14207

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of BUG SPRAY® insect repellent spray from Canada; Article 509

Dear Mrs. Wagner:

In your letter dated March 24, 2004, on behalf of your client, Cherryl de Villiers Products Inc., you indicate that the name used for the product in NY K82188, i.e., BUG OFF, has been changed to BUG SPRAY®. You further indicate that BUG SPRAY® remains identical in all respects to the product formerly known as BUG OFF.

As noted in NY K82188, the subject product consists of a plastic pump-spray bottle containing eight fluid ounces of a pale-green liquid. The liquid is stated by your client to contain various essential oils (e.g., citronella, basil, geranium, mint) and eugenol (apparently obtained, in this case, from Eucalyptus citriodora oil) as the active ingredients. The product is indicated for use as an insect repellent spray, and is applied by spraying the mist directly on all exposed skin, hair and clothing. For the record, we note that, pursuant to Section VI, additional U.S. note 2(a), HTS, eugenol (one of the active ingredients cited above) is “aromatic,” for tariff purposes.

The applicable tariff provision for BUG SPRAY®, previously known as BUG OFF, will be 3808.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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): Other: Containing any aromatic or modified aromatic insecticide: Other.” The general rate of duty will be 6.5 percent ad valorem.

This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which is administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. You may contact them at 401 M Street, S.W., Washington, DC 20460, telephone number (703) 305-7092.

Each of the non-originating materials used to make the subject product has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/37.7. The subject product will also be subject to a Regional Value Content (RVC) requirement of not less than 80%, under the Transaction Value Method, or not less than 70%, under the Net Cost Method, as required under General Note 12(t)/37.7(A) & (B). Assuming the goods are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of the ruling or the control number indicated above - as well as a copy of NY K82188 (or the control number) - 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

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