The Long Cycle Notes

What tariffs apply to candles, ceramics and glass imported from China into the U.S. in 2026?

By Jeffrey Chen · Published 2026-11-03

Up to four layers can apply to China-made goods entered since 24 July 2026: the normal HTS duty for the exact tariff line, the 2019 Section 301 duty of 7.5% on lines in List 4A, a new 12.5% Section 301 duty on most products of China, and, for petroleum wax candles, a long-standing antidumping order. Many ceramic mugs and some glassware sit in List 4B, which never took effect, so they pay no 2019 duty.

Why buyers are asking this now

U.S. duties on Chinese goods were rebuilt twice in 2026. In February the Supreme Court held that IEEPA does not authorize tariffs, and the IEEPA duties on Chinese goods ended. Then, from 12:01 a.m. eastern time on 24 July 2026, USTR imposed a new Section 301 duty on products of 60 economies, including China and Vietnam, at 10% or 12.5%. On 7 October 2026 USTR also confirmed that the original 2018 China tariff actions did not terminate at their four-year mark and remain in effect.

For home goods the result is a stack, and the stack differs by tariff line. Two mugs that look alike on a shelf can carry different duties because one is porcelain and one is stoneware. For candles, a separate antidumping order has applied to Chinese petroleum wax candles since 1986, and its sixth five-year review opened on 1 September 2026.

How the duties stack, by product

The table shows the ad valorem layers for selected HTS lines when the goods are a product of China and are entered on or after 24 July 2026. Rates are taken from the current HTSUS. Your exact 10-digit classification decides which line applies.

Product (HTS line)Normal HTS duty2019 Section 301 duty2026 Section 301 dutyTotal before other duties
Candles (3406.00.00)Free7.5% (List 4A)12.5%20%, plus antidumping duty if petroleum wax
Porcelain mugs (6911.10.45)14%None (List 4B, suspended)12.5%26.5%
Porcelain household tableware not in sets (6911.10.80)20.8%7.5% (List 4A)12.5%40.8%
Non-porcelain ceramic mugs, such as stoneware (6912.00.44)10%None (List 4B, suspended)12.5%22.5%
Other non-porcelain ceramic household tableware (6912.00.48)9.8%None (List 4B, suspended)12.5%22.3%
Glass votive candle holders (7013.99.35)6.6%7.5% (List 4A)12.5%26.6%
Other glassware in a lower unit-value band (7013.99.50)30%None (List 4B, suspended)12.5%42.5%

Three rules sit behind the table. First, the 2026 duty is added on top of the normal duty and any other Chapter 99 duty, including the 2018 and 2019 Section 301 duties. Second, the 2019 action was published as List 4A, now 7.5%, and List 4B, which was suspended before it took effect, so check your 8-digit line against both. Third, the 2026 duty has narrow exemptions, such as goods already covered by Section 232 metal tariffs. We did not find candles, ceramic tableware or glassware among them.

China and Vietnam side by side

Duty layerMade in ChinaMade in Vietnam
Normal HTS dutyAppliesApplies, same rate
2026 Section 301 duty12.5% (9903.05.31)12.5% (9903.05.84)
2018 and 2019 Section 301 duties on ChinaApply to listed lines (7.5% for List 4A)Do not apply
Antidumping order on petroleum wax candlesApplies to covered candlesDoes not apply to candles genuinely made in Vietnam

Duty follows origin, not the port of loading. Origin is where the goods are made or substantially transformed, and customs authorities look for goods routed through a second country to avoid China duties.

What we see on the factory floor

On our desk, a quote written in January often does not survive to June. Not because factories changed their prices, but because governments changed the duties. So we price each program on duty-paid numbers for each origin, and we agree the tariff line with the buyer before we cost an item, not after the goods reach the port.

The questions buyers bring us are rarely about factory price alone. They are about landed cost, country of origin, execution risk, quality consistency and speed to market. We started building our Vietnam ceramic supply chain in 2024, before tariffs on our categories were more than a rumor. When trade rules are being rewritten, a second origin that already works is worth more than a perfect prediction. It only works if the origin is real: we do not transship, and every shipment from Vietnam travels with a Certificate of Origin.

China remains a core base for us. For many items it is still the right origin once the duty stack is known, especially where tooling, complex shapes or fast repeats matter. The point of the numbers is to place each item where it is strongest.

What to check before you place the order

  • Confirm the 10-digit HTS line first. Porcelain or stoneware, sets or single pieces, unit value and decoration can all change the line. Ask your broker, or request a CBP binding ruling for a large program.
  • Check the 8-digit line against List 4A and List 4B. List 4A lines pay 7.5%; List 4B lines currently pay no 2019 duty.
  • Add the 12.5% duty for China and for Vietnam. It applies to goods entered on or after 24 July 2026, on top of everything else.
  • For candles, check the wax. If a China-made candle is mostly petroleum wax, check the antidumping order and its scope rulings before you price it.
  • Price on the rate at entry. Duties are set by the date goods are entered, not the PO date. Build duty-paid scenarios and agree in the contract who carries a change.
  • Keep origin evidence by shipment. For a second origin, file the Certificate of Origin, bill of materials and production records with each entry.

Sources (accessed 2026-10-19): USTR, Notice of Actions in Section 301 Investigations of Various Economies (91 FR 47318, 28 July 2026); USTR, Continuation of Actions: China's Acts, Policies, and Practices Related to Technology Transfer (7 October 2026); USTR, Notice of Modification, List 4A and List 4B (84 FR 43304, 2019); U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, 2026 Revision 21 (headings 3406.00.00, 6911.10, 6912.00, 7013.99, 9903.05.31, 9903.05.84, 9903.88.15, 9903.88.16); U.S. Department of Commerce, Petroleum Wax Candles From China: Final Results of the Expedited Fifth Sunset Review (2021); U.S. International Trade Commission, Petroleum Wax Candles From China: Institution of a Five-Year Review (1 September 2026); Supreme Court of the United States, Learning Resources, Inc. v. Trump (20 February 2026).

Costing a 2027 program across origins? See home fragrance, ceramic dinnerware and candle vessels, read when Vietnam is the right origin and Vietnam vs China for glass candle vessels, or start a conversation.

At a glance: MOQ, sampling and testing for candle vessels; MOQ, sampling and testing for ceramic dinnerware; HTS and CN codes for these products.

Frequently asked questions

Does the new 12.5% Section 301 duty also apply to goods made in Vietnam?

Yes. The July 2026 action covers products of both China (HTS heading 9903.05.31) and Vietnam (heading 9903.05.84) at 12.5%. What still separates the two origins is the 2019 Section 301 duty and China-only trade remedies such as the candle antidumping order. That gap only holds if the goods are genuinely made in Vietnam: we do not transship, and every shipment from Vietnam travels with a Certificate of Origin.

Do ceramic mugs from China pay the original Section 301 tariffs?

Usually not. Porcelain mugs (6911.10.45) and most non-porcelain ceramic mugs and household tableware (6912.00.35 to 6912.00.50) were placed on List 4B, and the HTSUS shows that heading, 9903.88.16, as suspended. They still pay the normal HTS duty and the 12.5% duty that started on 24 July 2026.

Are soy or blended candles covered by the antidumping order on Chinese candles?

The order covers petroleum wax candles with fiber or paper-cored wicks. Whether a blend or a vegetable wax candle falls inside it depends on its wax composition and on Commerce scope rulings, so confirm the scope with your customs broker before you place a China candle order.

Did the Supreme Court IEEPA ruling remove tariffs on Chinese goods?

It removed the tariffs imposed under IEEPA. In February 2026 the Supreme Court held that IEEPA does not authorize tariffs. Section 301 duties rest on a different law: on 7 October 2026 USTR confirmed that the 2018 China actions remain in effect, and the new 12.5% Section 301 duty has applied since 24 July 2026.

Jeffrey Chen

Jeffrey Chen is the second-generation CEO of Jason Craft Corporation, a Taipei-based sourcing and product development company founded in 1981. More about Jeffrey · About Jason Craft.