CLA-2-38:RR:NC:2:238 M87575
Ms. Dana Praeger
Lamplight Farms
4900 North Lilly Road
Menomonee Falls, WI 53051-7035
RE: The tariff classification of a citronella candle torch and a bamboo torch from China, Taiwan, Italy or Vietnam
Dear Ms. Praeger:
In your letter dated October 19, 2006, you requested a tariff classification ruling. The samples you submitted with your inquiry will be returned as requested.
The first submitted sample consists of a citronella candle torch measuring 32” in overall length. The candle portion of the torch consists of a 15”-long, wax cylinder, measuring 1¼” in diameter, fitted into a 1½”-high metal cup. The remaining length of the torch consists of the visible portion of a wooden dowel, measuring 31” in overall length, protruding from the base of the metal cup. The bottom of the dowel is tapered to facilitate insertion into the ground. The outer surface of the candle, excluding the top area where the cotton wick is inserted, is wrapped in a flame-retardant material, stated to be composed of two layers of paper, which remains on the candle while it is burning. The label printed on the paper wrapper indicates that the candle contains 1% citronella oil as the active ingredient, and is exclusively intended for outdoor use only.
The second submitted sample, referred to as the “Tiki Caribbean Sunset Bamboo Torch,” is a bamboo oil lamp, measuring approximately 19¼” in height, with a top opening measuring nearly 3” in diameter. It features a cylindrical-plastic, unfilled, fuel container, which has a separate top, round-shaped, metal (non-brass) flameguard, with a thick fiberglass wick. There is also a cylindrical wooden snuffer, securely attached to the bamboo lamp, designed to sit atop of the flameguard and wick assembly.
The applicable subheading for the citronella candle torch 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.
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of the citronella candle torch. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly, based on that recommendation, it is anticipated that the citronella candle torch will be classified in subheading 3808.91.5000, HTSUS, under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.
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 citronella candle torches as pesticidal articles 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.
The applicable subheading for the “Tiki Caribbean Sunset Bamboo Torch” will be 9405.50.4000, HTSUS, which provides for “Non-electrical lamps and lighting fittings: Other: Other.” The rate of duty will be 6 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/.
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
Director,
National Commodity
Specialist Division