Analysis
HTS 3604.10.90 covers fireworks: other (including Class 1.4G) under heading 3604 (fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
The general duty rate is 5.3% of the customs value, which is above most the rates in chapter 36 (84th percentile of 16 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 2.4% to 6.5%. Compared with 3604.10.10 (display or special fireworks (Class 1.3G)), which pays 2.4%, a misclassification either way moves the duty by 2.9 percentage points.
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 5.3%. 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.
For statistics it divides in two: 3604.10.90.10 for class 1.4G (Class C) and 3604.10.90.50 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3604.10.10 | Display or special fireworks (Class 1.3G) | 2.4% |
| 3604.90.00 | Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles: other | 6.5% |