Analysis
HTS 9301.10.00 covers artillery weapons (for example, guns, howitzers and mortars) under heading 9301 (military weapons, other than revolvers, pistols and the arms of heading 9307). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 2.6%. Compared with 9301.90.60 (other: shotguns), which pays 2.6%, a misclassification either way moves the duty by 2.6 percentage points.
For statistics it divides in two: 9301.10.00.10 for self propelled and 9301.10.00.80 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 62% of the 29 tariff lines in chapter 93, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Goods from countries without normal trade relations pay the column 2 rate of 27.5% instead of nothing, so origin decides between free entry and a 27.5% duty.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9301.20.00 | Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors | Free |
| 9301.90.30 | Other: rifles | 4.7% on the value of the rifle + 20% on the value of the telescopic sight, if any |
| 9301.90.60 | Other: shotguns | 2.6% |
| 9301.90.90 | Other: other | Free |