Paraffin Candle
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3406000000 | 17.5% | CN | US | 官方文档 |
| 3404905110 | 35.0% | CN | US | 官方文档 |
| 3917390050 | 38.1% | CN | US | 官方文档 |
| 2712902000 | 35.0% | CN | US | 官方文档 |
| 3404905150 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🕯️ Paraffin Candle (Wax Candle)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Paraffin Candle"?
A paraffin candle is a lighting device composed primarily of paraffin wax and a wick. In international trade, the classification depends heavily on whether the product is a finished consumer good for lighting or a raw material/semi-finished wax product. The key distinction lies in the form and intended use.
⚠️ Key Classification Logic:
- If the product is shaped like a traditional candle, cone, or similar lighting fixture, intended for illumination → Classified under 3406.00.00.00 (Candles).
- If the product is raw paraffin wax formed into tubes or blocks, intended for further manufacturing (e.g., making candles, coatings, or packaging) → Classified under 3404.90.51 or 2712.90/2712.20 (Waxes).
📦 II. HS Code Classification Details (Based on Provided Data 2026)
| HS Code | Product Description | Classification Logic | Applicable Scenario |
|---|---|---|---|
3406.00.00.00 |
Candle Lamps / Candles | The item "Candle" in the name fully aligns with the category explanation "Candles, cones, and similar products" in terms of purpose and category. | Finished candles for lighting, decoration, or ceremonial use. |
3404.90.51.10 |
Paraffin Tube (Semi-finished) | "Paraffin" implies wax material, fitting the "Other" category under 3404.90.51. The "Tube" shape is considered a primary/semi-finished form of wax. | Paraffin tubes used as raw material for candle making or other industries. |
3404.90.51.50 |
Paraffin Tube (Semi-finished) | "Paraffin" fits the definition of "Other" waxes excluding chemically modified brown coal; "Tube" shape does not conflict with this category. | Similar to above, distinct sub-category for specific tube specifications. |
2712.90.20.00 |
Paraffin Tube (Mineral Wax) | "Paraffin" is explicitly listed as mineral wax in classification explanations. "Tube" is a common form for mineral wax and similar products. | Mineral wax products in tubular form. |
2712.20.00.00 |
Paraffin Tube (Mineral Wax) | Material is "Paraffin," fitting the mineral wax scope; "Tube" shape is a processed form consistent with mineral wax-like products. | Mineral wax in tubular processing form. |
🔍 Critical Reminder:
- Finished Candles (lighting purpose) must be declared under 3406.00.00.00.
- Raw Paraffin Tubes/Blocks (manufacturing purpose) must be declared under 3404 or 2712 codes. Misclassification can lead to significant duty discrepancies.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Includes subsequent imports under current trade policies.
🎯 1. 3406.00.00.00 —— Finished Candles (Lighting Use)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% (Trade Remedy) |
| Section 122 Tariff | +10.0% (Specific trade measure) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (High probability of scrutiny for wax products) |
| Legal Basis Path | Section 301: 7.5% + Section 122: 10% → HS 3406.00.00.00 |
📌 Explanation:
- Although the base tariff is 0%, the combined surcharges of 17.5% apply to Chinese-origin candles.
- This is a moderate-high tariff compared to some other consumer goods. Importers must factor this into pricing.
🎯 2. 3404.90.51.10 & 3404.90.51.50 —— Paraffin Tubes (Wax Material)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% (High Trade Remedy) |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 25% + Section 122: 10% → HS 3404.90.51.xx |
📌 Note:
- These codes carry a very high tariff of 35%.
- Misdeclaring raw wax tubes as finished candles to save 17.5% is a customs violation risk. Ensure product description matches physical form (Tube vs. Candle).
🎯 3. 2712.90.20.00 & 2712.20.00.00 —— Paraffin Tubes (Mineral Wax)
| HS Code | Total Tariff | Breakdown |
|---|---|---|
2712.90.20.00 |
35.0% | Base 0% + 301 (25%) + 122 (10%) |
2712.20.00.00 |
17.5% | Base 0% + 301 (7.5%) + 122 (10%) |
📌 Distinction:
- Code2712.90.20.00is taxed at 35% (High surcharge).
- Code2712.20.00.00is taxed at 17.5% (Moderate surcharge).
- Correct classification depends on the specific chemical definition and processing level of the paraffin.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Paraffin Wax Type), Weight, Dimensions, Use (Lighting vs. Industrial). |
| ✅ Physical Photos | ✔️ | Clear images showing if it is a finished candle (with wick, shaped) or raw wax tube/block. |
| ✅ Commercial Invoice | ✔️ | Describe accurately: "Paraffin Candle, for Lighting" OR "Paraffin Wax Tube, Raw Material". |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving Chinese origin and applying correct surcharges. |
| ✅ Packing List | ✔️ | Detail net/gross weight accurately for customs valuation. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Form Dictates Code, Use Defines Tax!"
| Scenario | Correct Declaration | Error Consequence |
|---|---|---|
| Finished Candle (with wick, lit for light) | 3406.00.00.00 (17.5%) |
Misdeclare as Wax → 35% or Audit Risk |
| Paraffin Tube (Raw wax, no wick) | 3404.90.51.10/50 (35%) or 2712.90.20.00 (35%) |
Misdeclare as Candle → False Declaration Penalties |
| Paraffin Tube (Specific Mineral Wax Type) | 2712.20.00.00 (17.5%) |
Misclassify → Overpay or Underpay Tax |
📌 Critical Advice:
- If the product has a wick and is shaped for lighting, it is Candle (3406).
- If it is just wax in a tube for melting down later, it is Wax (3404/2712).
- Do not use vague terms like "Wax Product." Be specific: "Paraffin Candle, Unscented" or "Paraffin Wax Tube, Industrial Grade."
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Scented/Oily Candles | Still 3406.00.00.00. Ensure oil content doesn't change chemical classification to cosmetics. |
| Decorative Wax Shapes | If not for lighting (e.g., wax figures), may fall under 3404 (Waxes). Consult customs broker. |
| Mixed Containers | If a box contains both candles and wax tubes, declare separately. Do not lump them. |
| Sample Shipments | Even small quantities are subject to 17.5% or 35% duty. No de minimis exemption for these HS codes from China. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3406.00.00.00 |
17.5% (China Origin) | None Specific | High scrutiny on wax origin. |
| 🇨🇳 China | 3406.00.00.00 |
0-5% | None | Low import duty for candles. |
| 🇪🇺 EU | 3406.00.00.00 |
0% | CE (if electric), REACH | No Section 301/122 surcharges. |
| 🇬🇧 UK | 3406.00.00.00 |
0% | UKCA | Post-Brexit trade terms apply. |
| 🇯🇵 Japan | 3406.00.00.00 |
3-5% | No specific | Low barrier to entry. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 (7.5%-25%) and Section 122 (10%) surcharges.
- EU and Japan offer significantly lower duties, making them more competitive for Chinese wax products.
- Cost Strategy: For high-volume exports, consider market diversification away from the US to mitigate the 17.5%-35% tariff burden.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Paraffin Tubes" (Raw Material) as "Candles" to avoid 35% tax.
👉 Result: Customs inspection reveals raw wax → Penalties, Back Taxes, and Seizure.
✅ Fix: Clearly describe physical form in invoice and packing list.
❌ Mistake 2: Ignoring Section 122 Tariff.
👉 Result: Underpayment of 10% → Debt Collection and Late Fees.
✅ Fix: Always calculate total landed cost including all surcharges.
❌ Mistake 3: Vague Description "Wax Item".
👉 Result: Customs assigns highest possible duty or requests additional info → Delay in Release.
✅ Fix: Use precise terms: "Paraffin Candle, 10cm, Unscented."
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Candle for Light = 3406 (17.5%)
🔹 Wax Tube for Making = 3404/2712 (17.5% or 35%)
🔹 Never Guess, Always Specify!"📌 Pro Tip:
If your product is a hybrid (e.g., wax tube with wick attached but not yet trimmed), consult a customs broker immediately. The final trimming and wick adjustment may change the classification.
📣 Immediate Action Required:
📞 Contact a Licensed Customs Broker + Provide Product Photos + Apply for Advance Ruling (if shipment value is high).
🚀 Ensure Smooth Clearance, Avoid Surprises, Maximize Profit Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Tariff Counts!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。