Wooden Candle Holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9403608093 | 35.0% | CN | US | 官方文档 |
| 9403910080 | 35.0% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🕯️ Wooden Candle Holders (Furniture/Articles of Wood)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Wooden Candle Holders"?
Wooden candle holders are decorative or functional items used to support candles, commonly used in home decor, religious ceremonies, or commercial settings. In international trade, their classification depends heavily on their structural nature and primary function:
1. Article of Wood (4421): If the item is a standalone decorative piece, not constituting "furniture" in the legal sense (e.g., simple stands, cup holders, or artistic decorative objects), it is classified under Chapter 44 as "Other articles of wood."
2. Wooden Furniture (9403): If the item is designed to be a permanent or semi-permanent fixture that supports weight (like a side table, console, or large floor-standing holder) and is classified as "furniture," it falls under Chapter 94.
⚠️ Key Distinction Point:
- If it is a small, decorative, or temporary holder (e.g., a small table-top candelabra or a single candle stand) →归类 to 4421.99 or 4421.91 (Articles of Wood).
- If it is a substantial piece of furniture (e.g., a wooden side table with a recessed area for candles, or a large floor-standing rack) →归类 to 9403.60 (Wooden Furniture) or 9403.91 (Parts of Furniture).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Type |
|---|---|---|---|
4421.99.98.80 |
Other articles of wood: Other: Other: Other: Other | Small decorative wooden candle stands, non-furniture items, intricate carved holders | Non-Bamboo Wood |
4421.91.98.80 |
Other articles of wood: Other: Of bamboo: Other: Other | Candle holders made specifically from bamboo | Bamboo |
9403.60.80.93 |
Other furniture and parts thereof: Other wooden furniture: Other Other | Large wooden side tables, consoles, or floor stands that function as furniture | Wooden Furniture |
9403.91.00.80 |
Other furniture and parts thereof: Parts: Of wood Other | Replacement parts, legs, or structural components for wooden furniture | Wooden Furniture Parts |
🔍 Key Reminder:
- Most standard, small-to-medium wooden candle holders sold as decor items are classified under 4421.99.98.80 because they are considered "articles of wood" rather than "furniture."
- If the item is marketed and used as a side table or console that happens to hold candles, it must be declared as 9403.60.80.93 (Furniture). Misclassification as furniture when it is decor (or vice versa) can lead to delays.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Section 301 & IEEPA measures)
🎯 1. 4421.99.98.80 —— Other Articles of Wood (Non-Bamboo)
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% (ad valorem) |
| Additional Duty (Section 301) | +25.0% |
| Total Duty Rate | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| De Minimis Eligibility | ❌ No (High duty threshold) |
| Legal Basis Path | HTSUS:4421.99.98.80 → USITC Footnote 9903.88.01 (if applicable) |
📌 Explanation:
- The 3.3% is the standard Most Favored Nation (MFN) rate for other articles of wood.
- The 25% additional duty is imposed under Section 301 of the Trade Act of 1974 on Chinese goods.
- Total Cost Impact: 28.3% is a significant cost addition. This rate applies to most small wooden decorative items.
🎯 2. 4421.91.98.80 —— Articles of Wood (Of Bamboo)
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% (ad valorem) |
| Additional Duty (Section 301) | +25.0% |
| Total Duty Rate | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4421.91.98.80 → USITC Footnote 9903.88.01 |
📌 Note:
- Bamboo products face the same tariff structure as other wood articles in this category.
- Ensure your product description clearly states "Bamboo" if claiming this code, otherwise, customs may default to the non-bamboo code.
🎯 3. 9403.60.80.93 —— Other Wooden Furniture
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Additional Duty (Section 301) | +25.0% |
| Total Duty Rate | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:9403.60.80.93 → USITC Footnote 9903.88.01 |
📌 Explanation:
- Furniture has a 0% base rate, which is lower than the 3.3% for general wood articles.
- However, the 25% Section 301 tariff still applies.
- Savings: Compared to4421.99.98.80(28.3%),9403.60.80.93saves 3.3%.
- ⚠️ Risk: You can only use this if the item legally qualifies as "Furniture." Using this code for a simple candle stick is misclassification and carries high risk of audit.
🎯 4. 9403.91.00.80 —— Parts of Wooden Furniture
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Additional Duty (Section 301) | +25.0% |
| Total Duty Rate | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:9403.91.00.80 |
📌 Note:
- Only applicable if you are importing spare parts (e.g., legs, shelves) for wooden furniture, not the candle holder itself.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (No Exceptions)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Dimensions, weight, wood type (Oak, Pine, Bamboo, etc.), finish |
| ✅ Product Photos | ✔️ | Clear images showing the item’s structure. If it’s small/decorative, show scale. If it’s furniture, show usage as a table/shelf. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Wooden Candle Holder" or "Wooden Side Table." Avoid vague terms like "Decor." |
| ✅ Packing List | ✔️ | Item count, gross/net weight, packaging type |
| ✅ Material Declaration | ✔️ | Confirm if it is solid wood, engineered wood, or bamboo. |
✅ 2. Declaration Tips (Critical Mantra)
🔥 "Size Determines Code: Small is 4421, Big is 9403!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Small tabletop candle stand (decor) | 4421.99.98.80 | Declaring as "Furniture" → Penalty for misclassification |
| Large wooden console/table used for candles | 9403.60.80.93 | Declaring as "Article of Wood" → Overpaying 3.3% unnecessarily |
| Bamboo candle holder | 4421.91.98.80 | Declaring as generic wood → Potential audit |
| Spare legs/shelves | 9403.91.00.80 | Declaring as finished goods → Duty discrepancy |
✅ 3. Special Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If the holder has metal bases or glass inserts, ensure the wood is the principal material. If wood is <50%, it may be classified differently (e.g., metal articles). |
| Painted/Lacquered | Do not change the HS code. However, ensure the description mentions "Lacquered Wooden Holder" to avoid "Raw Wood" classification issues. |
| Kit Assembly | If sold as a kit, declare as the finished article. Do not split into "parts" unless they are clearly identifiable components for furniture. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4421.99.98.80 |
28.3% (3.3% + 25%) | None specific for wood | High Section 301 tariff. |
| 🇺🇸 USA | 9403.60.80.93 |
25.0% (0% + 25%) | None specific | Only if it qualifies as furniture. |
| 🇪🇺 EU | 4421.99 |
Varies (0-5%) | FSC/PEFC (Sustainability) | Lower base duties, but strict wood legality. |
| 🇨🇳 China | 4421.99 |
5-10% | N/A | Export duty may apply for certain woods. |
| 🇬🇧 UK | 4421.99 |
0-5% | UKCA (if applicable) | Post-Brexit rules similar to EU. |
📌 Conclusion:
- The USA imposes the highest duty burden due to the 25% Section 301 surcharge.
- For small decorative holders, the cost is 28.3%. For furniture-grade items, it is 25.0%.
- Always ensure the product description matches the physical nature of the item to avoid customs holds.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a small, decorative candle stand as "Furniture" (9403)
👉 Consequence: Customs may reject it as misclassified, leading to delays or forced reclassification with potential penalties.
👉 Correct Code: 4421.99.98.80
❌ Error 2: Declaring a wooden side table (furniture) as "Article of Wood" (4421)
👉 Consequence: You pay 3.3% base duty instead of 0% base duty. While the total is still high (28.3% vs 25%), the misclassification itself is a violation of customs regulations.
👉 Correct Code: 9403.60.80.93
❌ Error 3: Not specifying the wood type (Bamboo vs. Hardwood)
👉 Consequence: If it’s bamboo, it must be 4421.91. If generic wood, 4421.99. Confusion leads to audits.
👉 Correct Practice: Clearly state "100% Bamboo" or "Oak Wood" in the description.
✅ Correct Practice:
"Decorative Wooden Candle Holder, Solid Oak, Table Top Use, Unfinished"
OR
"Wooden Side Table with Candle Recess, Pine Wood, Furniture Grade"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Small Decor = 4421 (28.3%), Large Furniture = 9403 (25.0%)!"
🔹 "Check the Size, Check the Function, Check the Code!"
📌 Pro Tip:
If your wooden candle holders are exported to non-US markets (e.g., EU, Canada), the Section 301 25% tariff does not apply. Ensure you select the correct destination-specific tariff codes to maximize profit.
📣 Immediate Action:
📞 Verify Product Dimensions: If height/width < 60cm and no storage/function, use
4421.
📦 Update Commercial Invoice: Ensure "Material" and "Use" are explicitly stated.
🚀 Customs Clearance: Prevent delays by using the exact HS Code corresponding to the item's true nature.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Counts – Optimize Your Tariff Strategy Today!
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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。