香薰蜡烛盖
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | Official Doc |
| 3926902500 | 24.0% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
| 7326190080 | 87.9% | CN | US | Official Doc |
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AI Analysis
🕯️香薰蜡烛盖(Candle Lid for Aromatherapy Candles)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Expert Compliance Strategy
📌 一、产品定义与分类:你真的了解“香薰蜡烛盖”吗?
The candle lid for aromatherapy candles is a small but critical accessory used to seal, protect, and enhance the aesthetic appeal of scented candles. While seemingly simple, its material composition and functional design determine its HS Code classification and final tariff rate.
⚠️ Key Insight:
- If made of plastic, it may fall under plastic articles;
- If made of metal (iron/steel), it could be classified as a metal part or steel product;
- If used primarily for decoration, it may be treated as a decorative item.🔍 Critical Question:
What is the primary material?
This determines whether the product is taxed at 24%, 15.3%, or 87.9% — a difference of over 60 percentage points!
📦 二、HS Code Classification Breakdown (2026 Latest Tariff Authority)
| HS Code | Product Description | Material & Use Case | Tax Implications |
|---|---|---|---|
3926.90.25.00 |
Plastic components for aromatherapy candles (e.g., lids), not specified elsewhere | Plastic, functional & decorative | ✅ 24.0% total tax |
3926.40.00.90 |
Other decorative articles made of plastic or other materials | Plastic or mixed material, decorative purpose | ✅ 15.3% total tax |
7326.19.00.80 |
Other parts of iron or steel articles, not specified elsewhere | Steel/iron, used as a component | ❌ 87.9% total tax |
7326.90.86.88 |
Other iron or steel articles, not specified elsewhere | Metal (iron/steel), typically lids | ❌ 87.9% total tax |
📌 Why the Huge Tax Difference?
- Plastic lids = low tax (15.3%–24%)
- Metal lids = extreme tax (87.9%) due to steel/aluminum/copper tariffs
💰 三、2026 Latest Tariff Breakdown (With Full Legal Justification)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all subsequent imports)
🎯 1. 3926.90.25.00 — Plastic Candle Lid (Unspecified Plastic Articles)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Additional Duty (Section 301) | +7.5% (from USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (for non-essential goods under Section 122) |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption? | ❌ No (denied under US law) |
| Legal Basis Path | Section 122: 9903.01.25 → Section 301: 9903.88.01 → HS: 3926.90.25.00 |
📌 Explanation:
- This code applies to plastic parts not listed elsewhere;
- Section 122 applies to non-essential consumer goods from China;
- Section 301 adds 7.5% due to unfair trade practices;
- Total = 24% — high, but manageable.
🎯 2. 3926.40.00.90 — Other Decorative Articles (Plastic or Mixed Material)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Additional Duty (Section 301) | +0.0% (no extra 301 duty) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | Section 122: 9903.01.25 → HS: 3926.40.00.90 |
📌 Explanation:
- This code applies if the lid is primarily decorative, not functional;
- No Section 301 add-on — lower tax;
- Still subject to 10% Section 122 tariff;
- Best-case scenario for plastic lids.
🎯 3. 7326.19.00.80 & 7326.90.86.88 — Steel/Iron Parts (Metal Lids)
| Item | Detail |
|---|---|
| Base Tariff | 2.9% |
| Additional Duty (Section 301) | +25.0% |
| Section 122 Tariff | +10% |
| Steel, Aluminum, Copper Tariff (Section 301) | +50% (for steel/aluminum/copper products) |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.01.25 → Steel Tariff: 9903.01.24 → HS: 7326.19.00.80 / 7326.90.86.88 |
📌 Explanation:
- If the lid is metal (iron/steel), it triggers all three tariffs;
- Steel/aluminum/copper tariffs are the worst — +50%;
- Section 301 adds 25%;
- Section 122 adds 10%;
- Total = 87.9% — extremely high — risk of rejection or massive cost overrun.
🛠️ 四、Customs Clearance Best Practices (Pro Tips to Avoid Disaster)
✅ 1. Critical Documentation (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specs & Material Certificate | ✔️ | Prove plastic vs. metal |
| ✅ High-Res Product Photos (lid only) | ✔️ | Show material, shape, function |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Plastic Candle Lid, Decorative Use" |
| ✅ Bill of Lading / Packing List | ✔️ | Confirm no mixed materials |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam/Mexico, can reduce or avoid tariffs |
| ✅ Test Report (RoHS, REACH, etc.) | ✔️ | If plastic, show non-toxic, safe for home use |
✅ 2.申报技巧(Key Rules to Remember)
🔥 “Material First, Function Second — One Mistake, 87.9% Tax!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plastic lid, functional + decorative | 3926.90.25.00 |
7326.90.86.88 |
Tax jumps from 24% → 87.9% |
| Plastic lid, mainly decorative | 3926.40.00.90 |
3926.90.25.00 |
Tax drops from 24% → 15.3% |
| Metal lid (iron/steel) | 7326.90.86.88 |
3926.40.00.90 |
Tax explodes to 87.9% |
| Mixed material (plastic + metal) | Must be metal-based → 7326.90.86.88 |
3926.40.00.90 |
87.9% tax applied |
📌 Rule of Thumb:
- If it's metal, it's 87.9% — no exceptions.
- If it's plastic, choose the right sub-code — 15.3% or 24%.
✅ 3. Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Lid has a metal base + plastic top | Must classify as metal → 87.9% tax |
| Lid made of recycled plastic, no metal | Use 3926.40.00.90 → 15.3% |
| Lid from Vietnam/Mexico | Apply for CO → may qualify for 0% tariff |
| Lid used in luxury gift sets | Declare as decorative item → 3926.40.00.90 → 15.3% |
| Lid with embossed logo, artistic design | Use 3926.40.00.90 → 15.3% |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Tariff | Additional Duties | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.25.00 or 3926.40.00.90 |
5.3%–6.5% | +10% (122) +7.5% (301) | Max 24% if plastic |
| 🇨🇳 China | 3926.90.25.00 |
5% | None | No extra tariffs |
| 🇪🇺 EU | 3926.90.25.00 |
0% (if CE compliant) | None | No 301/122 tariffs |
| 🇦🇺 Australia | 3926.90.25.00 |
5% | None | No 301/122 |
| 🇯🇵 Japan | 3926.90.25.00 |
0% | None | No extra tariffs |
📌 Insight:
- Only the US imposes 122 + 301 tariffs;
- China, EU, Australia, Japan are much more favorable for plastic lids.
📌 六、常见错误 & Avoidance Guide (Don’t Get Burned!)
❌ Error 1: Declaring a metal lid as 3926.40.00.90
👉 Result: 87.9% tax — cost overrun, possible seizure
❌ Error 2: Not specifying material in invoice
👉 Result: Customs assumes metal → 87.9% tax
❌ Error 3: Using “candle cover” or “candle top” in description
👉 Result: No material clue → risk of misclassification
❌ Error 4: Packing plastic and metal lids together
👉 Result: All items taxed at 87.9% — disaster
✅ Correct Description Example:
"Plastic Candle Lid, 3.5 cm Diameter, Decorative Use, Non-Toxic, Made in China, For Aromatherapy Candles"
🎯 七、Conclusion: Precision Pays Off!
🎯 Remember the Golden Rule:
🔹 “If it’s metal, it’s 87.9% — no escape.”
🔹 “If it’s plastic, choose the right code — 15.3% or 24%.”
🔹 “One wrong HS Code = 60% more cost — and possible seizure.”
📌 Pro Tip:
📞 Apply for an Advance Ruling (Pre-Approval) from U.S. Customs before shipping.
🚀 Get your HS Code confirmed in writing — avoid surprises.
📣 Act Now:
📞 Contact a licensed customs broker + provide product photos + material test report
🚀 Secure your HS Code pre-approval — save time, money, and stress!
✨ Smart Classification = Smooth Clearance = Profit Protection!
💼 Your next shipment starts with the right HS Code!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.