9304.00.40

Analysis

HTS 9304.00.40 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…).

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

Within this group the rate runs from 3.9% to 5.7%. Compared with 9304.00.60 (other arms (for example, spring, air or gas guns and pistols…), which pays 5.7%, a misclassification either way moves the duty by 5.7 percentage points.

The normal trade relations rate here is zero, shared by about 62% of the 29 tariff lines in chapter 93, a useful check when a neighbouring dutiable line is a candidate. 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.