HS Code 3406.00 : Candles, tapers and the like
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for candles, tapers and the like is 3406.00. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is Free [USITC HTS Tariff Schedule 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .00
.00
Candles, tapers and the like
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
United States (USITC HTS 2026)
3406.00.00.00
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Candles, tapers and the like
MODULE 11: Official CBP CROSS Binding Classification Rulings
| Ruling # | Subject / Product Description | HTS Code | Ruling Date | Precedent Link |
|---|---|---|---|---|
| B89930 | The tariff classification of Candles from China | 3406.00.0000 | 1997-10-24 | View Precedent B89930 → |
| F88930 | The tariff classification of candy corn shaped candles from China. | 3406.00.0000 | 2000-06-30 | View Precedent F88930 → |
| G82260 | The tariff classification of puzzle candle sets from China. | 3406.00.0000 | 2000-09-22 | View Precedent G82260 → |
US National HTS Tariff Lines (3406.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 3406.00.00.00 | Candles, tapers and the like | Free | Free | 27.5% | kg |
⚠️ U.S. AD/CVD Trade-Remedy Alert
1 Active Order
HS 3406.00 appears in the scope of 1 active U.S. Antidumping/Countervailing Duty order(s) — covering Petroleum Wax Candles from China (Commerce case(s) A-570-504). Scope is defined by written product description, and duty rates are exporter-specific.
Explore all 724 covered orders in the U.S. AD/CVD Trade Remedies Directory ↗. Verify exact scope at access.trade.gov and view the Active AD/CVD Directory. Not legal advice. Per-code scope flags cover the 437 highest-volume HS6 subheadings (724 of 778 active orders; 93% coverage); coverage expanding.
US 10-Digit Statistical HTS Breakout (3406.00)
1 Declarable Lines · USITC 2026
⚠️ Section 301 (China) Additional Tariff Alert
Heading 9903.88.15, 9903.90.08
If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.15, 9903.90.08). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.
| 10-Digit HTS Code | Statistical Description | General MFN Rate | FTA / Special Rate | Unit |
|---|---|---|---|---|
| 3406.00.00.00 | Candles, tapers and the like | Free | Base MFN | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3406.10 | Subheading under Heading 3406 | HS 3406.10 undefined Duty & Entry Rules → |
| 3406.20 | Subheading under Heading 3406 | HS 3406.20 undefined Duty & Entry Rules → |
| 3406.90 | Subheading under Heading 3406 | HS 3406.90 undefined Duty & Entry Rules → |
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
U.S. Census Schedule B (Exports)
Official Primary Sources & Authority References
USITC HTS Chapter 34 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Candles, tapers and the like.
CBP CROSS Ruling Database (3406.00) ↗
Binding customs classification precedents for Heading 3406.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
Is HS Code 3406.00 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 3406.00 (Candles, tapers and the like) falls within the product scope of 1 active U.S. Department of Commerce AD/CVD order(s), including Petroleum Wax Candles from China (Commerce case(s) A-570-504). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
Is HS Code 3406.00 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 3406.00 (Candles, tapers and the like) falls within the product scope of 1 active U.S. Department of Commerce AD/CVD order(s), including Petroleum Wax Candles from China (Commerce case(s) A-570-504). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
Is HS Code 3406.00 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 3406.00 (Candles, tapers and the like) falls within the product scope of 1 active U.S. Department of Commerce AD/CVD order(s), including Petroleum Wax Candles from China (Commerce case(s) A-570-504). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Candles, tapers and the like?
Under WCO Harmonized System 2022 and United States (USITC HTS), Candles, tapers and the like is classified under HS 3406.00 (Heading 3406, Chapter 34). The representative US MFN general duty rate is Free.
How is HS 3406.00 distinguished within Heading 3406 (Candles, tapers and the like)?
Heading 3406 covers Candles, tapers and the like. Subheading 3406.00 specifically isolates Candles, tapers and the like. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3406.
What are the primary candidate subheadings related to HS 3406.00?
Related subheadings under Heading 3406 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Candles, tapers and the like?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3406.00 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Candles, tapers and the like?
Commercial shipments of Candles, tapers and the like with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3406.00?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What U.S. Census NAICS industry code corresponds to HS 3406.00?
HS 3406.00 maps to NAICS code 339999 (Other Miscellaneous Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 3406.00?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 3406.00?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 3406.00?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 3406.00?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 3406.00?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.
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