Analysis
HTS 3604.10.10 covers display or special fireworks (Class 1.3G) under heading 3604 (fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles).
Rates on the nearby lines range from 5.3% to 6.5%. The costliest confusion would be with 3604.90.00 (fireworks, signaling flares, rain rockets, fog signals and other…) at 6.5%, a difference of 4.1 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 2.4% of the customs value, which is in the middle of the rates in chapter 36 (47th percentile of 16 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 3604.10.90 (fireworks: other (including Class 1.4G), 5.3%) and 3604.90.00 (fireworks, signaling flares, rain rockets, fog signals and…, 6.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3604.10.90 | Fireworks: other (including Class 1.4G) | 5.3% |
| 3604.90.00 | Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles: other | 6.5% |