Analysis
HTS 9303.90.80 covers other: other under heading 9303 (other firearms and similar devices which operate by the firing of an explosive charge…).
Neighbouring lines carry rates from duty-free to 4.2%, so the exact line matters. The widest gap is with 9303.90.40 (pistols and revolvers designed to fire only blank cartridges or blank…), at 4.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.2 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 62% of the 29 tariff lines in chapter 93. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Goods from countries without normal trade relations pay the column 2 rate of 27.5% instead of nothing, so origin decides between free entry and a 27.5% duty.
Census statistics map these goods to NAICS 332994 (Small Arms, Ordnance, and Ordnance Accessories Manufacturing), an industry of 523 US establishments employing 25,999 people. That is the industry code a US manufacturer of the same product would normally use.
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% |
| 9303.30.40 | 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% |