HTS heading · chapter 93
9303
Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shot- guns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
Analysis
Heading 9303 of the Harmonized Tariff Schedule covers other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shot- guns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal…. It divides into 4 six-digit subheadings and 6 eight-digit tariff lines, with 17 ten-digit statistical suffixes below them.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 4.2%. The median line pays 1.3%.
2 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.
The largest subheadings are 9303.30 (other sporting, hunting or target-shooting rifles, 2 lines), 9303.90 (other, 2 lines), 9303.10 (unnamed, 1 line) and 9303.20 (unnamed, 1 line).
Its median rate of 1.3% sits at the 62nd percentile of the headings in chapter 93.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9303.10.00 | Muzzle-loading firearms | Free |
| 9303.20.00 | Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shot- guns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns): other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | 2.6% |
| 9303.30.40 | Valued over $25 but not over $50 each | 3.8% on the value of the rifle + 10% on the value of the telescopic sight, if any |
| 9303.30.80 | Other sporting, hunting or target-shooting rifles: other | 3.1% on the value of the rifle + 13% on the value of the telescopic sight, if any |
| 9303.90.40 | Pistols and revolvers designed to fire only blank cartridges or blank ammunition | 4.2% |
| 9303.90.80 | Other: other | Free |