Harmonized Tariff Schedule of the United States · HTS code · HS 3406.00

3406.00.00

3406.00.00: Candles, tapers and the like

Candles

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Additional dutySection 338 — Canada — discrimination against US alcoholic beverages, dairy, motor vehicles (Proclamations 11046–11048, as modified) 50%
    Applies to goods from
    Canada
    In force
    from 22 August 2026
    Legal act
    HTSUS 9903.03.14
  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15
  • Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 35%
    Applies to goods from
    Russia
    In force
    from 28 June 2022
    Legal act
    HTSUS 9903.90.08

Footnotes

  • 9903.90.08 Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

Same subheading in other tariffs

3406.00 Candles, tapers and the like

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364298 U.S. CBP 2 September 2026 · 3406.00.00.00

    The classification of number shaped candles from China.

  • N363812 U.S. CBP 26 August 2026 · 3406.00.00.00

    The classification and country of origin of poured wax candles.

  • N347929 U.S. CBP 9 May 2025 · 3406.00.00.00

    Tariff classification of a soy wax candle from China.

  • N340862 U.S. CBP 9 July 2024 · 3406.00.00.00

    The tariff classification of a beeswax candle from China

  • N339704 U.S. CBP 22 May 2024 · 3406.00.00.00

    The tariff classification of a room spray, reed diffuser, and candle from Turkey

  • N338207 U.S. CBP 7 March 2024 · 3406.00.00.00

    Tariff classification of a candle in a glass holder from China.

  • N337628 U.S. CBP 6 February 2024 · 3406.00.00.00

    Tariff classification of a poured candle from Vietnam.

  • N316227 U.S. CBP 9 December 2020 · 3406.00.00.00

    Tariff classification of anti-frost candles from France.

Legal notes

Chapter notes: Chapter 34 →

In the Harmonized Tariff Schedule of the United States, 3406.00.00 is one of 1 line under subheading 3406.00, candles, tapers and the like.

The general duty is free, and quantities are declared in kg.

For the same subheading, the EU duty is free, the Türkiye duty is free, the Canada duty is 5.5%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 20%.

The United States imported goods of subheading 3406.00 worth US$1bn in 2024; the largest supplier was Vietnam.

Questions and answers

What is the USA import duty for HTS code 3406.00.00?

The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 3406.00 as a whole, the largest supplier in 2024 was Vietnam (US$641m), followed by Canada.

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