HS Code 34.06 – Candles, tapers and the like

HS code 3406 is a 4-digit heading in the Harmonized System that covers: Candles, tapers and the like. Heading 3406 of the Harmonized System encompasses "Candles, tapers and the like," classifying a diverse range of articles primarily composed of wax or similar combustible substances, typically with a wick, designed to provide light or fragrance. This heading covers everything from utilitarian household candles and emergency lighting tapers to highly decorative, scented, or novelty candles used for ambiance and aromatherapy. The scope includes various forms such as pillar candles, votives, tealights, tapers, birthday candles, Hanukkah candles, and citronella candles for outdoor use. The classification remains consistent regardless of the wax type (e.g., paraffin, soy, beeswax, palm wax) or the presence of added colors, scents, or decorative elements. However, it specifically excludes purely electrical lighting devices, even if they mimic candles, and raw wax materials classified under other headings like 3404. Accurate classification under 3406 is vital for international trade compliance, impacting applicable import duties, taxes, and any specific import/export regulations related to flammable goods or consumer product safety standards. For instance, candles might be subject to flammability testing or labeling requirements in certain markets. Historically, candles have been essential for illumination and religious ceremonies, and today they remain significant in home décor and the wellness industry. This heading falls under Chapter 34, which covers a broad spectrum of chemical and allied products, including waxes and preparations, establishing its context as a finished article derived from these primary materials.

Scented pillar candles, unscented taper candles, decorative jar candles, tealight candles, votive candles, birthday cake candles, religious prayer candles, Hanukkah candles, emergency utility candles, citronella outdoor candles, floating candles, beeswax candles, soy wax candles, gel candles, paraffin wax candles, palm wax candles, novelty shaped candles, outdoor patio candles, Christmas advent candles, dinner candles, chime candles, wax melts (as part of a finished candle product), wax luminaries, aroma candles.

A common misclassification mistake is confusing finished candles with raw wax materials or purely electrical lighting. Traders sometimes incorrectly classify bulk paraffin wax or other prepared waxes under 3406; these should typically fall under 3404 (Artificial waxes and prepared waxes). Another error is classifying purely electric 'flameless' candles, which contain no combustible wax, under 3406; these are generally considered lighting fittings of heading 9405. Similarly, candle holders, even if sold with candles, are distinct and are classified based on their material, often under chapters like 73 or 70. The key distinction for 3406 is the presence of a combustible wax body and a wick.

In 2025, the top exporters of HS code 3406 in UN Comtrade data were China ($928M, 19% of world exports), Vietnam (about $841M) and Poland ($794M). World exports came to about $4.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 3406 in UN Comtrade data were the United States ($1.2B, 26% of world imports), Germany ($553M) and the United Kingdom ($378M). World imports came to about $4.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 3406 is a 4-digit heading under Chapter 34 of the Harmonized System. The first 2 digits (34) identify the chapter, and digits 3-4 (06) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.