Analysis
HTS 9303.30.40 covers valued over $25 but not over $50 each under heading 9303 (other firearms and similar devices which operate by the firing of an explosive charge…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items.
The general rate is 3.8% on the value of the rifle + 10% 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 3.8% on the value of the rifle + 10% 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.
Statistical suffixes
Neighbouring 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% |
| 9303.30.80 | 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 |