HTS tariff line · chapter 93
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
Analysis
HTS 9304.00.20 covers 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… under heading 9304 (other arms (for example, spring, air or gas guns and pistols, truncheons), excluding…).
Neighbouring lines carry rates from duty-free to 5.7%, so the exact line matters. The widest gap is with 9304.00.40 (pistols, rifles and other guns which eject missiles by release of…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.9 percentage points.
The general duty rate is 3.9% of the customs value, which is above most the rates in chapter 93 (83rd percentile of 29 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 in duty before any Chapter 99 additions or preference claims.
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 3.9%. 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.
The column 2 rate, for countries without normal trade relations, is 70%, 17.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |