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HS Codes / Chapter 34: Soap, lubricants, waxes / 340600
340600 Chapter 34 · Cleaning Products

Candles, tapers and the like

Six-digit subheading in Cleaning Products, chapter 34 of the Harmonized System, priced here for 6 destination markets.

Anatomy of 340600

Chapter
34
Soap, lubricants, waxes
Heading
34.06
Product group
Subheading
34.06.00
Specific product

You will declare against a longer local code that begins 340600: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.

What this code covers

HS code 340600 covers candles, tapers and the like under Chapter 34 (soap, lubricants, waxes). Across the 6 destinations priced here the duty runs from 0% to 5.5%, and Canada is the dearest. Germany, Portugal, United Kingdom and United States charge no duty at all on this code, so the same shipment lands at very different cost depending on where it goes. Destination tax is charged on top, on the customs value plus any duty, and runs from 0% to 23% across these markets, highest in Portugal, with none at the border in United States. All 6 rates below have been read from the tariff schedule of the market that charges them.

Import duty by country

MFN duty rate · 6 countries
Country Duty VAT Notes
🇦🇺Australia 5% 10% 5% duty + 10% GST.
🇨🇦Canada 5.5% 5% 5.5% duty + 5% GST.
🇩🇪Germany 0% 19% EU zero duty. 19% VAT.
🇵🇹Portugal 0% 23% EU zero duty. 23% IVA.
🇬🇧United Kingdom 0% 20% Zero duty. 20% VAT.
🇺🇸United States 0% 0% Duty free on candles. No federal VAT.

Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.

What that costs: 340600 into United States

An illustrative consignment of 340600 invoiced at USD 2,000.00, priced in USD because a threshold is set in the destination's currency and nothing here is converted.

Goods value on the invoice USD 2,000.00
International freight USD 120.00
Cargo insurance USD 30.00
Value the duty is charged on, FOB basis USD 2,000.00
Duty at 0% USD 0.00
United States charges no consumption tax at the border USD 0.00
Total, before commercial charges USD 2,150.00

And if the consignment were small

United States relieves nothing: the duty free allowance was suspended, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.

Selling rather than buying? USD 2,150.00 is what your buyer in United States pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United States sets out who collects it and what your invoice has to say.

An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 340600 on your own numbers in the duty calculator.

How these rates were verified

Rates last verified 30 August 2026

Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.

🇦🇺AU
Australian Border Force Schedule 3 working tariff, general rate for 3406.00.00, read from abf.gov.au.
🇨🇦CA
CBSA Customs Tariff 2026, MFN rate for 3406.00.90, read from cbsa-asfc.gc.ca.
🇩🇪DE
EU Access2Markets, third country duty for CN 3406000000 and the German VAT rate, read from trade.ec.europa.eu.
🇬🇧GB
UK Trade Tariff, third country duty and VAT for commodity 3406000000, read from trade-tariff.service.gov.uk.
🇵🇹PT
EU Access2Markets, third country duty for CN 3406000000 and the Portuguese IVA rate, read from trade.ec.europa.eu.
🇺🇸US
USITC Harmonized Tariff Schedule, general rate for HTS 3406.00.00.00, read from hts.usitc.gov.

Re-check first: The US figure is the tariff schedule rate only. Petroleum wax candles of Chinese origin have carried a separate antidumping order since 1986, and that is not included here.

What falls under 340600

  • Candles, tapers and the like of any wax: paraffin, stearin, soy, rapeseed or beeswax
  • Tealights, pillar, votive, taper and container candles, scented or unscented

What's specifically excluded

These look similar but belong under a different code:

  • 950510: Christmas tree candles sold as festive articles
  • 340700: Modelling pastes and dental waxes
  • 960340: Candle wicks sold on their own as a textile article

Commonly confused with

330741: Scented room preparations
A scented candle stays in 3406 because the wax article is what is presented. An oil burner refill, a reed diffuser or a fragrance sachet is an odoriferous preparation of 3307.41, and the divide is whether wax is the vehicle.

940540: Decorative lamps
An electric imitation candle is a lamp, not a candle, because it burns nothing. Battery LED candles are consistently rejected under 3406 and belong with lighting fittings.

Classification & cost note

The tariff treats candles as a wax article and does not care what they smell like, which surprises importers who buy on fragrance and expect the perfumery chapter. What it does care about is origin. Candles are one of the longest running anti-dumping subjects in the trade system, and the European Union has maintained measures on candles of Chinese origin assessed per tonne of fuel content rather than on invoice value. That structure means the exposure from getting origin wrong scales with weight, not price, so a pallet of heavy inexpensive pillars carries far more risk than its invoice suggests. Check the measure in force for the exact origin before quoting a landed cost, and keep the wax specification on the commercial documents where an officer can find it.

Typical products: Paraffin pillar candles in retail sleeves · Soy wax candles in glass jars · Unscented white tealights in bulk trays · Beeswax dinner tapers

What the notes to section VI say

Chapter 34 sits in section VI, products of the chemical or allied industries, where a section note governs every chapter in the section and applies before the heading notes below; the 3 reaching chapter 34 name no heading this site holds a code under, and they are quoted whole on the chapter 34 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/6 on 2026-09-08.

What the nomenclature says about heading 3406

340600 is a subheading of 3406, candles, tapers and the like , and it is the only code this site holds under that heading.

No numbered note to chapter 34 takes heading 3406 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 34 page.

Read from the notes to chapter 34 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/34, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/3406, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 34 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.

Questions about 340600

Are scented candles classified differently from plain ones?

No. Fragrance does not move a candle out of 3406. The article is still a candle of wax, and the scent is treated as a characteristic rather than a change of kind. Reed diffusers and fragrance oils are different goods and sit in Chapter 33.

Do LED candles belong here?

No. An electric or battery imitation candle produces light without combustion, so it is a lighting article rather than a candle. Declaring one under 3406 is a common error and an easily challenged one.

Codes in nearby chapters

Chapter 34 holds 2 subheadings on this site, so these are the closest chapters by number rather than codes for similar goods.

Related codes in Chapter 34

Calculate duty for HS 340600

Pre-fills the calculator with this code. Add your destination and shipment value for an instant landed-cost estimate.

In this chapter

Chapter 34: Soap, lubricants, waxes

View all chapter 34 codes →