HS 360490 Other
Quick Answer: Fireworks and similar pyrotechnic articles imported under HS 360490 enter the UK at 0.00%, the EU at 6.50% ad valorem, and the US at 6.5% ad valorem, with preferential rates available for certain trading partners. This residual classification applies to pyrotechnic articles not specifically listed in other headings within Chapter 36, such as those for public display or amusement. Importers should verify specific product descriptions against national tariff schedules, as the "Other" designation can lead to varied interpretations. According to CustomTariffs data, careful classification is crucial to avoid potential penalties and ensure accurate duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3604900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3604900000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3604900000 | 6.5% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3604.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 360490 cover?
This subheading covers pyrotechnic articles not specifically enumerated in heading 3604, which includes fireworks, illuminating flares, and similar articles designed for spectacular effect. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses a broad range of items that produce light, sound, or smoke through combustion, provided they are not classified elsewhere within heading 3604. For instance, certain novelty items or display effects not fitting the more specific descriptions of 3604.10 (fireworks) or 3604.90 (other) would fall here.
What falls outside HS 360490?
The following products are excluded from HS 360490: articles specifically classified under 3604.10 (fireworks), such as firecrackers and aerial shells. Additionally, articles designed for signaling or illumination purposes, like distress flares used in maritime or aviation contexts, are typically classified under other headings, often within Chapter 38 or Chapter 28, depending on their chemical composition and primary function. Items that are primarily for industrial or military use, even if pyrotechnic, are also excluded.
What are common classification mistakes for HS 360490?
A common error is misclassifying novelty pyrotechnic items that produce sound or light but are not intended for public display as fireworks. For example, small sparklers or party poppers might be mistakenly classified under 3604.90 when they could be considered fireworks under 3604.10 if they meet specific criteria for explosive effect. Conversely, items that are purely for illumination, like signal flares, are often incorrectly placed here instead of their designated headings, violating General Interpretative Rule 3(a) which prioritizes the most specific description.
How should importers classify products under HS 360490?
The correct procedure for classifying products under HS 360490 involves a thorough examination of the product's intended use, composition, and effect, referencing the WCO Harmonized System Explanatory Notes and national tariff schedules like the USITC HTS or EU TARIC. Importers must first determine if the product fits the description of "fireworks" under 3604.10. If it does not, and it is a pyrotechnic article not otherwise specified, then 3604.90 is the appropriate classification. Consulting with a customs broker or utilizing official tariff classification tools is highly recommended.
How is the duty calculated for products under HS 360490?
A box of 100 "Party Poppers" weighing 0.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($50.00 × 10% = $5.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3604.90.0000.
Which trade agreements reduce duties for HS 360490?
Several free trade agreements may reduce the applicable duty rate for HS 360490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What is the general import duty rate for HS code 360490?
The Most Favored Nation (MFN) duty rate for goods classified under HS code 360490, which covers 'Other' fireworks and pyrotechnic articles not specified elsewhere in heading 3604, is 6.50% ad valorem. This rate applies when no preferential trade agreement is in effect. For specific preferential rates, consult the relevant trade agreement schedules.
How are preferential duty rates determined for HS code 360490?
Preferential duty rates for HS code 360490 are determined by trade agreements between the importing country and the exporting country. For example, under certain agreements, goods may enter duty-free (Free). Examples of preferential rates include Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Importers must ensure they meet the rules of origin and have the necessary documentation, such as a Certificate of Origin, to claim preferential treatment.
What documentation is typically required for importing goods under HS code 360490?
In addition to standard import documentation like a commercial invoice, packing list, and bill of lading, importers of goods classified under HS code 360490 may need specific declarations or permits related to the nature of pyrotechnic articles. Depending on the importing country's regulations, this could include safety certifications, licenses for handling explosives or fireworks, and proof of compliance with safety standards. Always verify the specific requirements with the customs authority of the importing country.
Can you provide an example of how the duty is calculated for HS code 360490?
Certainly. If a shipment of fireworks classified under HS code 360490 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 6.50% ad valorem, the duty calculation would be: $10,000 (value) × 0.065 (duty rate) = $650 USD. If there were also a specific duty component (e.g., $1 per kilogram), that would be calculated separately and the higher of the two duties might apply, depending on the tariff structure.
What are the classification criteria for 'Other' fireworks under HS code 360490?
HS code 360490 is a residual category for fireworks and pyrotechnic articles that do not fall under more specific subheadings within Chapter 36, such as 3604.10 (fireworks) or 3604.90 (other). This 'Other' category typically covers pyrotechnic articles not primarily designed for spectacular effect, such as certain signaling devices, fuses, or other explosive devices that are not considered 'fireworks' in the common sense. Classification relies on the product's intended use, composition, and function as determined by the WCO's Harmonized System Explanatory Notes and national customs rulings.