Scented soy wax candle in glass jar with cotton wick and metal lid, 8 ounce
Country of origin for this scenario: China.
Recommended HTS code
3406.00.00.00
Candles, tapers and the like
HIGH confidence. GRI 1 places the finished article squarely in heading 3406. Four on-point CBP rulings (L82513, N339704, A85140, F87059, 956577) consistently classify wax candles poured into glass containers under 3406.00.00.00, including soy-wax candles with cotton wicks in glass jars with lids from China. The glass jar and metal lid do not impart essential character; CBP analysis under GRI 3(b) repeatedly holds the candle (wax + wick) gives the composite good its essential character. No open classification ambiguity remains.
Classification analysis generated on July 29, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
Step 1 — GRI 1: Identify the heading by terms and notes
The product is a finished, ready-to-burn candle: soy wax poured into a glass jar, cotton wick, metal lid. Heading 3406 covers "Candles, tapers and the like." The article's primary function is combustion for light and ambiance — the paradigmatic candle use. No chapter or section note excludes this product from Chapter 34.
Step 2 — Competing headings assessed
| Heading | Description | Assessment |
|---------|-------------|------------|
| 3406 | Candles, tapers and the like | Primary — the article IS a candle |
| 7013 | Glassware for table/kitchen/decoration | Secondary component only; jar is merely the vessel |
| 3307.41 / 3307.49 | Odoriferous preparations operating by burning / other room deodorizers | Rejected — product is a candle, not a room-deodorizing preparation; CBP ruling N339704 classified the candle separately from the reed diffuser and room spray under 3406, not 3307 |
Step 3 — GRI 3(b): Essential character of the composite good
The article is a composite good (wax + wick + glass jar + metal lid). Under GRI 3(b), essential character is determined by the component that strongly marks what the article is. CBP has consistently held (HQ 956577; NY A85140; NY F87059; NY L82513; N339704) that when wax is poured into a glass container with a wick, the candle (wax + wick) imparts the essential character — not the glass container. The jar is merely the vessel that gives the wax its shape. The metal lid is incidental.
Step 4 — Confirm the 10-digit statistical code
The verified HTS row for heading 3406 collapses to a single 10-digit code: 3406.00.00.00. No further subdivision exists.
Step 5 — Duty rate
- General (Column 1): Free
- Column 2 (other): 27.5% (not applicable for China under normal trade relations)
- Section 301 China tariffs: Footnote on 3406.00.00.00 references 9903.90.08, which per the supplied Chapter 99 overlay rows relates to articles of the Russian Federation. This footnote appears to be an erroneous cross-reference in the supplied data for this heading; broker should verify current Section 301 List applicability for Chinese-origin candles at entry time, as Section 301 tariffs on Chinese goods are administered separately via Chapter 99 provisions and change frequently.
- Anti-dumping: NY L82513 and NY F87059 both flag that candles from China may be subject to anti-dumping duties on petroleum wax candles (Commerce Case A-570-504). Soy wax candles are generally outside the scope of that order (scope covers petroleum wax candles), but broker should confirm scope exclusion with Commerce.
Step 6 — Duty cost estimate (general rate only)
- Annual units: 12,000 × $3.10 = $37,200 dutiable value
- General duty: Free ($0)
- Section 301 overlay rate: verify with broker; if applicable, additional duty would apply on top
Summary
Classification under 3406.00.00.00 is supported by GRI 1 and confirmed by GRI 3(b) essential-character analysis. Five CBP rulings directly on point. Confidence is HIGH.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Scented soy wax candle (80% soy wax, 7% shea butter, 6% olive oil, 6% fragrance) with wick poured in a frosted cube-shaped glass container, from China
Why it’s analogous: Directly on point: same wax type (soy-dominant), same format (poured in glass container), same origin (China). CBP classified under 3406.00.0000 at Free duty.
What it classified: Poured soy wax candle with fragrance oils and cotton wick in a dark green tapered glass jar with wood lid, from Turkey
Why it’s analogous: Directly on point: soy wax, cotton wick, glass jar with lid — same construction as subject product. CBP classified under 3406.00.0000, distinguishing it from room sprays and reed diffusers classified under 3307.49.
What it classified: Candle poured into a frosted glass container with metallic metal lid decorated with stars and hearts, from China
Why it’s analogous: Directly on point: candle in glass container with metal lid from China. CBP applied GRI 3(b) essential character analysis and classified under 3406.00.0000, rejecting 7013 glassware classification.
What it classified: Fruit candle (clear gel candle with paraffin wax fruit pieces) poured into a glass jar with resealable hinged lid, from China
Why it’s analogous: On point for candle-in-glass-jar format from China with lid; CBP held glass jar is substantially transformed by poured wax, candle gives essential character, classified 3406.00.0000.
What it classified: Candle wax and wick poured into a bail-and-trigger closure glass jar (Russ Berrie item 14223)
Why it’s analogous: HQ ruling establishing the essential-character principle: when wax is poured into a glass container with a wick, the candle imparts essential character under GRI 3(b), yielding classification under 3406. Directly supports rejection of 7013 or 7010 for the glass component.
What the duty looks like
Duty math shown for illustrative declared values — $3.10 per unit at 12,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- Free
- Annual declared value at the illustrative numbers
- $37,200
- Base duty per year (illustrative)
- $0
Chapter-99 overlay headings flagged on this code
- 9903.90.08 — . Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 3307.49.00.00 | Other | 6% | Preparations for perfuming or deodorizing rooms — Other; general rate 6%. Argued if candle is marketed primarily as an aromatherapy/room-fragrance product rather than a light source. CBP ruling N339704 explicitly rejected this for a comparable soy candle in glass jar, classifying the candle under 3406 while placing the reed diffuser under 3307.49. Not recommended. |
| 7013.49.20.90 | Valued not over $3 each | 22.5% | Other glassware for table/kitchen/decoration, other, valued not over $3 each — general rate 22.5%. Would apply only if the glass jar were the essential character under GRI 3(b). CBP rulings consistently reject this approach for candles poured in glass containers (A85140; 956577). Not recommended. |
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