9301.90.30

Analysis

HTS 9301.90.30 covers other: rifles 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.

The general rate is 4.7% on the value of the rifle + 20% on the value of the telescopic sight, if any, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.

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 4.7% on the value of the rifle + 20% on the value of the telescopic sight, if any. 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: 9301.90.30.10 for telescopic sights imported with rifles and 9301.90.30.20 for rifles. Both pay the same duty; the suffix records which kind was imported.