HTS subheading · chapter 93
9304.00
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
Analysis
Subheading 9304.00 covers other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307, within heading 9304. 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 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 5.7%. The median line pays 3.9%.
The spread of 5.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.7%, applies to 9304.00.60 (other arms (for example, spring, air or gas guns…).
The US splits it as follows: 9304.00.20 for pistols, rifles and other guns which eject missiles by release of… (3.9%), 9304.00.40 for pistols, rifles and other guns which eject missiles by release of… (duty-free) and 9304.00.60 for other arms (for example, spring, air or gas guns and pistols… (5.7%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9304.00.20 | Pistols, rifles and other guns which eject missiles by release of compressed air or gas, or by the release of a spring mechanism or rubber held under tension: rifles | 3.9% |
| 9304.00.40 | Pistols, rifles and other guns which eject missiles by release of compressed air or gas, or by the release of a spring mechanism or rubber held under tension: other | Free |
| 9304.00.60 | Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: other | 5.7% |