HS Code for Tapers

Tapers are classified under HS code 3406.00. This heading is dedicated to "Candles, tapers and the like." Tapers are essentially slender candles, often used for lighting other candles or for ceremonial purposes. They consist of a wick, usually made of cotton or other fibrous material, which is coated with wax, stearin, or paraffin. Chapter 34 of the Harmonized System covers soap, organic surface-active agents, and various wax-based products. Heading 3406 is a specific, single-level heading that does not have further sub-divisions in the international nomenclature, meaning all types of candles and tapers are grouped together. The classification is based on the composition and the intended use of the product as a source of light or for decorative/ceremonial burning. Even if the taper is scented or colored, or if it is intended for a specific holiday, it remains under 3406.00, provided it retains the essential character of a candle (a wick surrounded by a combustible fuel source). This classification follows GRI 1, as the heading text explicitly includes the term "tapers."

Products Included

• Wax tapers
• Paraffin tapers
• Beeswax tapers
• Votive tapers
• Ceremonial lighting sticks

Common Misclassification

Tapers are sometimes misclassified under HS code 9505.10, which covers articles for Christmas festivities. While tapers are used during holidays, Note 1(e) to Chapter 95 excludes candles from that chapter. Another misclassification is 9405.50 for non-electrical lamps, but since tapers are consumable fuel sources with wicks, they are specifically directed to 3406.00.

FAQ

What is the HS code for Tapers?

The HS code for tapers is 3406.00.

Are LED "tapers" classified under this code?

No, battery-operated LED tapers are classified under HS code 9405.42 (or 9405.49) as electric lamps and lighting fittings, because they do not involve the combustion of wax and a wick.