Analysis
Subheading 3604.10 covers fireworks, within heading 3604. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 2.4% to 5.3% with a median of 3.85%, so the line you choose sets the duty.
The US splits it as follows: 3604.10.10 for display or special fireworks (Class 1.3G) (2.4%) and 3604.10.90 for fireworks: other (including Class 1.4G) (5.3%).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Chemical Product and Preparation Manufacturing (325998). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3604.10 once they fall within heading 3604 (fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3604.10.10 | Display or special fireworks (Class 1.3G) | 2.4% |
| 3604.10.90 | Fireworks: other (including Class 1.4G) | 5.3% |