Analysis
Subheading 9301.90 covers other, within heading 9301. 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 3 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.6%. The median line pays 1.3%.
The US splits it as follows: 9301.90.30 for other: rifles (4.7% on the value of the rifle + 20% on the value of the telescopic sight, if any), 9301.90.60 for other: shotguns (2.6%) and 9301.90.90 for other: other (duty-free).
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
By Census's concordance, most of its statistical lines are made by Small Arms, Ordnance, and Ordnance Accessories Manufacturing (332994). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |