HS Code for Decorative candles

Decorative candles are classified under HS code 3406.00. This heading is comprehensive, covering candles, tapers, and similar articles regardless of their composition, shape, or intended use. Whether a candle is made from paraffin wax, beeswax, soy wax, or stearin, it remains within this classification. The primary function of the item—providing light or fragrance through the combustion of a wick—is the defining characteristic. Decorative elements such as embedded dried flowers, multi-colored layers, or unique sculptural shapes do not change the fundamental classification, provided the item retains the character of a candle. This heading also includes tea lights and votives. The classification is straightforward under GRI 1, as the terms of heading 3406 specifically name candles. Even if marketed for aromatherapy or as home decor, the physical properties of the wax and wick dictate the use of this code over others. The HS system does not distinguish between functional lighting candles and those intended solely for aesthetic display, as long as they are combustible articles with a wick.

Products Included

• Scented soy wax candles
• Pillar and taper candles
• Tea lights and votives
• Birthday and novelty shaped candles
• Gel-based decorative candles

Common Misclassification

A common misclassification occurs with HS code 9505.10, which covers articles for Christmas festivities. While a candle may have a holiday theme, the Explanatory Notes to Chapter 95 generally exclude candles, directing them back to 3406.00. Another error involves LED candles, which are often incorrectly placed here; however, LED candles lack a combustible wick and wax fuel source, meaning they must be classified under 9405.40 as electric lamps or lighting fittings. Additionally, wax melts without wicks are classified under 3307.49 as room deodorizers.

FAQ

What is the HS code for decorative candles?

The HS code for decorative candles is 3406.00, which covers candles, tapers, and the like.

Are battery-operated candles classified under 3406.00?

No, battery-operated or LED candles are classified under HS code 9405.40 because they are electrical lighting devices rather than combustible wax articles.