scented wax cubes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3307490000 | 41.0% | CN | US | 官方文档 |
| 3406000000 | 17.5% | CN | US | 官方文档 |
| 3307410000 | 37.4% | CN | US | 官方文档 |
| 9602004000 | 19.3% | CN | US | 官方文档 |
| 9602005080 | 20.2% | CN | US | 官方文档 |
商品图片
AI分析
🕯️ Scented Wax Cubes (Aromatherapy & Home Fragrance)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy for Fragrance Products
📌 I. Product Definition: What Exactly Are "Scented Wax Cubes"?
Scented Wax Cubes (often referred to as Wax Melts or Tarts) are solid blocks of wax infused with fragrance oils, used primarily in home fragrance systems. Unlike candles, they do not have a wick. They are designed to be melted in a warmer (electric or tea-light heated) to release scent.
In international trade, their classification hinges on two key factors: 1. Material: Primarily wax (paraffin, soy, beeswax, etc.). 2. Function/Use: Fragrance delivery (aromatherapy/deodorizing) vs. Decorative/Lighting.
⚠️ Critical Distinction:
- If the product is intended solely for fragrance release (melting in a warmer) → It is typically classified as an Aromatic Preparation (Chapter 33).
- If the product is considered a decorative wax item or lacks specific aromatic preparation characteristics → It may fall under Wax Articles (Chapter 96).
- Note: The presence of "scent" strongly pushes classification toward Chapter 33, but some US Customs rulings have previously placed simple wax blocks in Chapter 96 if the fragrance component is deemed incidental or if the product structure matches wax articles more closely.
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here are the five potential HS Codes for Scented Wax Cubes, categorized by their logical basis:
| HS Code | Product Description & Rationale | Key Matching Criteria | Total Tax Rate (US-China) |
|---|---|---|---|
| 3307.49.00.00 | Other Aromatic Preparations Rationale: Matches use (room fragrance) and form (cubes are a common form for fragrance preparations). Assumed to be deodorizing/fragrance agents. |
✅ Use: Room Fragrance ✅ Form: Wax Block (common for fragrance) ✅ Logic: Consistent with "Other Aromatic Preparations" |
41.0% |
| 3406.00.00.00 | Candles, Tapers, and Similar Articles Rationale: Matches material (Wax). Shape and material align with "Candles/Wax Articles." Inferred as aromatic product based on material and usage. |
✅ Material: Wax ✅ Shape: Block/Form factor matches wax items ✅ Inference: Aromatic use |
17.5% |
| 3307.41.00.00 | Room Odorizers, etc., which are Perfumed or Detergent Rationale: Inferred material is wax (fragrance preparation). Form is through burning/melting to produce scent, fitting "Scented articles produced by burning/melting." No material conflict. |
✅ Use: Fragrance via melting ✅ Material: Wax (as carrier) ✅ Conflict: None identified |
37.4% |
| 9602.00.40.00 | Modelling or Carved Wax Articles Rationale: Matches "Wax" material. "Block" falls into molded/carved item category. |
✅ Material: Wax ✅ Form: Molded/Block ✅ Logic: General wax article |
19.3% |
| 9602.00.50.80 | Other Modelling/Carved Wax Articles (Other) Rationale: Inferred material is "Wax/Wax Product." Fits "Molded/Carved" category under "Other" subheading. |
✅ Material: Wax/Wax Product ✅ Form: Molded/Carved ✅ Logic: Catch-all for wax articles |
20.2% |
🔍 Analysis of Classification Divergence:
- Chapter 33 (3307): Focuses on the Function (Fragrance/Aroma). The US CBP often prefers Chapter 33 for products specifically designed and marketed as room fresheners/aromatherapy, even if they are wax-based.
- Chapter 96 (9602): Focuses on the Material (Wax). If the product is simple wax cubes without complex chemical fragrance processing, customs might view them as "Wax Articles."
- Chapter 34 (3406): Focuses on Candles/Wax Articles. Sometimes used as a middle ground if the product is structurally very similar to candles but lacks a wick.
💰 III. 2026 Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Includes Section 301 & IEEPA duties effective from Nov 2025/2026.
🎯 1. 3307.49.00.00 —— Other Aromatic Preparations (Fragrance Focus)
Recommended if the product is heavily marketed as "Room Fragrance" or "Aromatherapy."
| Item | Detail |
|---|---|
| Base Duty | 6.0% |
| Section 301 (Trade War) | +25.0% |
| IEEPA (Section 122) | +10.0% |
| Total Effective Rate | 41.0% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | USITC:3307.49.00.00 → FOOTNOTE:9903.88.01 (Section 301) → IEEPA:9903.01.25 (10%) |
📌 Explanation:
- The 6% base rate is for "Other aromatic preparations."
- The 25% is the standard Section 301 tariff for Chinese goods in this HTSUS category.
- The 10% IEEPA duty applies to specific Chinese-origin goods deemed national security risks or under specific executive orders.
- Total: 41%. High cost, but correct if the product is strictly an "aromatic preparation."
🎯 2. 3406.00.00.00 —— Candles & Similar Articles (Wax/Lighting Focus)
Used if customs views the wax block as a "candle-like" item.
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (Trade War) | +7.5% |
| IEEPA (Section 122) | +10.0% |
| Total Effective Rate | 17.5% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | USITC:3406.00.00.00 → FOOTNOTE:9903.70.01 (Section 301 7.5%*) → IEEPA:9903.01.25 (10%) |
📌 Note:
- The base duty for candles is often 0% or very low.
- The 7.5% Section 301 rate is lower than the 25% rate for Chapter 33.
- Total: 17.5%. This is a significant savings ($23.5% lower) if successfully argued.
🎯 3. 3307.41.00.00 —— Room Odorizers, Perfumed (Fragrance via Burning)
Specific for items that produce scent by burning/melting.
| Item | Detail |
|---|---|
| Base Duty | 2.4% |
| Section 301 (Trade War) | +25.0% |
| IEEPA (Section 122) | +10.0% |
| Total Effective Rate | 37.4% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | USITC:3307.41.00.00 → FOOTNOTE:9903.88.01 (Section 301 25%) → IEEPA:9903.01.25 (10%) |
📌 Explanation:
- Lower base duty (2.4%) than other aromatic preparations, but the 25% Section 301 hits hard.
- Total: 37.4%. Still high, but $3.6% cheaper than3307.49.
🎯 4. 9602.00.40.00 —— Modelling/Carved Wax Articles (Material Focus)
If classified purely as a wax craft/decor item.
| Item | Detail |
|---|---|
| Base Duty | 1.8% |
| Section 301 (Trade War) | +7.5% |
| IEEPA (Section 122) | +10.0% |
| Total Effective Rate | 19.3% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | USITC:9602.00.40.00 → FOOTNOTE:9903.96.02 (Section 301 7.5%) → IEEPA:9903.01.25 (10%) |
📌 Explanation:
- Chapter 96 often has lower Section 301 rates (7.5%) compared to Chapter 33 (25%).
- Total: 19.3%. Very competitive if customs accepts it as a "wax article" rather than a "chemical fragrance."
🎯 5. 9602.00.50.80 —— Other Wax Articles (Catch-All)
Similar to above, but for "Other" wax articles.
| Item | Detail |
|---|---|
| Base Duty | 2.7% |
| Section 301 (Trade War) | +7.5% |
| IEEPA (Section 122) | +10.0% |
| Total Effective Rate | 20.2% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | USITC:9602.00.50.80 → FOOTNOTE:9903.96.02 (Section 301 7.5%) → IEEPA:9903.01.25 (10%) |
📌 Explanation:
- Nearly identical to9602.00.40.00.
- Total: 20.2%. Also a low-cost option if the Chapter 96 argument is successful.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Document Preparation Checklist
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Wax Type (Paraffin/Soy), Fragrance Oil %, Melting Point, Net Weight. |
| ✅ Product Photos | ✔️ | Must show: Cube shape, Packaging (box with "Wax Melts" or "Aromatherapy" label), No wick. |
| ✅ Usage Instructions | ✔️ | State clearly: "Use in electric wax warmer only. Do not burn with flame." (Crucial for avoiding "Candle" classification if you want Chapter 33, OR "Wax Article" if you want Chapter 96). |
| ✅ Ingredient List | ✔️ | List wax type and fragrance components. Helps prove it's an "Aromatic Preparation." |
| ✅ Commercial Invoice | ✔️ | Description should match HS Code logic. E.g., "Wax Melts for Aromatherapy" vs. "Decorative Wax Cubes." |
| ✅ Pre-Ruling (Optional but Recommended) | ✔️ | Request an Advance Ruling from US CBP if volume is high. |
✅ 2. Strategic Classification Tips
🔥 "Function vs. Form: Choose Your Battle"
| Strategy | HS Code Target | Pros | Cons |
|---|---|---|---|
| Aroma-First Approach | 3307.49.00 / 3307.41.00 |
✅ Accurate for functional fragrance products. ✅ Matches consumer intent. |
❌ High Tax (37-41%). ❌ Subject to strict chemical/fragrance regulations. |
| Material-First Approach | 9602.00.40 / 9602.50.80 |
✅ Low Tax (19-20%). ✅ Simpler regulatory clearance. |
❌ Risk of rejection if customs deems it "Fragrance." ❌ Must prove it's a "wax article" (e.g., plain wax with light scent). |
| Middle Ground | 3406.00.00 |
✅ Moderate Tax (17.5%). ✅ Recognized as "Wax Article." |
❌ Ambiguous. May be challenged if no wick. |
📌 Recommendation:
- If the product is highly scented and marketed as "Aromatherapy" or "Room Scent," use3307.49.00.00. It is the most defensible classification for function.
- If the product is lightly scented or marketed as "Home Decor" or "Wax Cubes," try9602.00.40.00. It offers significant tax savings.
- Avoid3406unless it is structurally very close to a candle (e.g., small wax discs meant to be melted like a candle).
✅ 3. Special Cases & Warnings
| Scenario | Handling Advice |
|---|---|
| OEM Custom Scents | Provide SDS (Safety Data Sheets) for the fragrance oils. Customs may request chemical analysis. |
| Children’s Products | If marketed for children, ensure CPSIA compliance. This does not affect HS Code but adds clearance steps. |
| "Wax Melt" vs. "Wax Cube" | Use the term "Wax Melts" in description. It is the industry standard for Chapter 33. "Cubes" might sound like decorative items (Chapter 96). |
| Section 301 Exclusions | Check if any Section 301 exclusions apply to "Wax Articles" or "Fragrances." (Currently, most are excluded, so assume rates above are active). |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Duty (CN Origin) | Key Requirements |
|---|---|---|---|
| 🇺🇸 USA | 3307.49.00 or 9602.00 |
17.5% - 41.0% | IEEPA + Section 301 apply. No de minimis. |
| 🇨🇳 China | 3307.49.00 |
5-10% | Standard import duty. |
| 🇪🇺 EU | 3406.00 or 9602.00 |
0-6.5% | CE marking not required, but safety standards apply. |
| 🇬🇧 UK | 3307.49 |
6.5% | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most challenging market due to Section 301 and IEEPA tariffs.
- EU/UK are much more favorable.
- Tax Savings Potential: Switching from Chapter 33 (41%) to Chapter 96 (19.3%) saves 21.7% in duties. This is a critical decision for margin management.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Scented Wax Cubes" as "Candles" (3406) without a wick.
👉 Consequence: Customs may reject it as not a candle, leading to reclassification and penalties.
❌ Error 2: Using "Wax Art" description for highly perfumed products.
👉 Consequence: Customs may determine the primary purpose is fragrance, forcing reclassification to 3307 with 25% Section 301 + 10% IEEPA.
❌ Error 3: Ignoring IEEPA 10% duty.
👉 Consequence: Many importers forget the IEEPA 10% duty on Chinese goods. Always add 10% on top of Section 301.
❌ Error 4: Assuming De Minimis ($800) applies.
👉 Consequence: De Minimis is DENIED for Chinese goods under Section 301/IEEPA. All shipments are dutiable.
✅ Correct Practice:
"Aromatherapy Wax Melts, Paraffin Wax Base, Soy Blend, Lavender Scent, Net Weight 5oz, For Use in Electric Warmers Only."
🎯 VII. Conclusion: Strategic Compliance for Cost Efficiency
🎯 Key Takeaway:
🔹 "Function Dictates Code, Material Dictates Tax."
🔹 If it smells like a perfume, it pays perfume tax (41%).
🔹 If it looks like a wax statue, it pays wax tax (19%).
📌 Action Plan:
1. Define Product Positioning: Is it "Fragrance" or "Decor"?
2. Select HS Code:
- High Fragrance → 3307.49.00.00 (41%)
- Low Fragrance/Decor → 9602.00.40.00 (19.3%)
3. Prepare Documentation: Ensure invoices and specs align with the chosen HS Code.
4. Budget for Taxes: Include Base Duty + 301 (7.5% or 25%) + IEEPA (10%) in cost calculations.
📣 Immediate Action:
📞 Consult with a Customs Broker to submit a Pre-Ruling Request for your specific product formulation.
🚀 Optimize your supply chain by choosing the correct HS Code to save up to $21.7 per $100 of value!
✨ Professional Classification, Precision Compliance!
💼 Every duty percentage saved is profit kept!
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关于 HS 编码归类
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