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NY N003882




December 20, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3808.10.5000

Ms. Dana Praeger
Lamplight Farms
4900 North Lilly Road
Menomonee Falls, WI 53051-7035

RE: The tariff classification of Tiki® Citronella Candle Pots from China, Taiwan and Vietnam

Dear Ms. Praeger:

In your letter dated November 28, 2006, you requested a tariff classification ruling.

The first submitted sample, Tiki® Citronella Candle Pots, consists of two terra cotta pots, resembling small flower pots, put up packed together for retail sale in a paperboard box

You indicate in your letter that the candle pots will also be put up for retail sale packed three to a box.. Each pot is filled with yellow-colored candle wax that, according to the printed label on the box, consists of 95% palm oil, 4% paraffin wax, and1% citronella oil, which is listed as the active ingredient. A wick, stated to be made from cotton, protrudes from the center of the wax’s surface. Boldface wording on the printed label states that the candle pots are “for outdoor use only.”

The applicable subheading for the Tiki® Citronella Candle Pots will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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, DC 20230, telephone number 202-482-1374.

Customs’ classification of the subject product as a pesticidal article 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, DC, 20230, telephone number 202-482-1374.

Pursuant to title 19 United States Code, Section 3005, The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes was sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60-legislative-day Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS.

Once those changes are in effect, it is anticipated that your merchandise will be classified in 3808.91.5000, HTSUS. Under the circumstances, this information is advisory only.

With respect to your request for a ruling on the Grecian ceramic vessel containing red citronella wax (packed 9 pcs per counter display), i.e., the second submitted sample, please be advised that we require a sample of this product in the condition in which it will actually be put up packed for retail sale. When this sample is available, you may wish to resubmit your request.

The samples you submitted with your inquiry are being returned as requested.

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

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