Analysis
Subheading 9303.30 covers other sporting, hunting or target-shooting rifles, within heading 9303. 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 2 US tariff lines below it are national.
The US splits it as follows: 9303.30.40 for 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) and 9303.30.80 for 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).
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.
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 |
|---|---|---|
| 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 |