3406.00.00.00 - Candles, tapers and the like

This HTS category, 3406.00.00.00, encompasses "Candles, tapers and the like." It specifically covers articles designed for illumination or decorative purposes that are primarily composed of a combustible material, typically wax or a similar substance, with an integrated wick. This includes, but is not limited to, standard household candles, decorative novelty candles, votive candles, tea lights, and tapered candles used for general lighting. The key defining characteristic is their intended use as a self-contained light source through controlled combustion.

While this category deals with articles that produce light, it is distinct from categories covering other sources of illumination. For instance, it does not include finished electrical lighting fixtures (Chapter 94), nor does it encompass materials used to create light without combustion, such as fuel for lamps (e.g., kerosene in Chapter 27). Furthermore, it differentiates itself from raw materials like unworked wax (which would fall under Chapter 15 or 34 depending on the type) or wicks themselves (which may have separate classifications).

As this HTS classification is a leaf node, there are no further subdivisions. Classification within this code relies on identifying articles that are demonstrably candles, tapers, or items that function similarly, regardless of their shape, size, or decorative embellishments, as long as their primary composition and purpose align with the definition of a candle. Exclusions would generally be items that, while containing wax, are not primarily designed as self-consuming light sources, such as wax polishes or modeling pastes.