Analysis
HTS 9301.90.60 covers other: shotguns under heading 9301 (military weapons, other than revolvers, pistols and the arms of heading 9307).
Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 9301.90.90 (other: other) at duty-free, a difference of 2.6 points on the customs value.
The general duty rate is 2.6% of the customs value, which is in the middle of the rates in chapter 93 (66th percentile of 29 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 65%, 25.0 times the general rate.
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 2.6%. 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.
The other lines in the same group are 9301.90.30 (other: rifles, 4.7% on the value of the rifle + 20% on the value of the telescopic sight, if any) and 9301.90.90 (other: other, duty-free).
Neighbouring 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 |
| 9301.90.90 | Other: other | Free |