HTS tariff line · chapter 93
9305.10.40
Of revolvers or pistols designed to fire only blank cartridges or blank ammunition
Analysis
HTS 9305.10.40 covers of revolvers or pistols designed to fire only blank cartridges or blank ammunition under heading 9305 (parts and accessories of articles of headings 9301 to 9304).
Rates on the nearby lines range from duty-free to 4.2%. The costliest confusion would be with 9305.10.80 (other: other) at duty-free, a difference of 4.2 points on the customs value.
The general duty rate is 4.2% of the customs value, which is among the highest the rates in chapter 93 (91st percentile of 29 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 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 4.2%. 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 105%, 25.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9305.10.20 | Of revolvers or pistols: of heading 9302 | 4.2% |
| 9305.10.60 | Of muzzle-loading revolvers and pistols | Free |
| 9305.10.80 | Other: other | Free |