Analysis
HTS 9305.20.05 covers of shotguns or rifles of heading 9303: rifle stocks under heading 9305 (parts and accessories of articles of headings 9301 to 9304).
Within this group the rate runs from duty-free to 4.2%. Compared with 9305.99.40 (of articles of heading 9303 other than shotguns or rifles), which pays duty-free, a misclassification either way moves the duty by 3.5 percentage points.
The general duty rate is 3.5% of the customs value, which is above most the rates in chapter 93 (78th percentile of 29 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 69.5%, 19.9 times the general rate.
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 3.5%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9305.10.20 | Of revolvers or pistols: of heading 9302 | 4.2% |
| 9305.10.40 | Of revolvers or pistols designed to fire only blank cartridges or blank ammunition | 4.2% |
| 9305.10.60 | Of muzzle-loading revolvers and pistols | Free |
| 9305.10.80 | Other: other | Free |
| 9305.20.80 | Of shotguns or rifles of heading 9303: other | Free |
| 9305.91.10 | Of military weapons of heading 9301: of rifles | Free |
| 9305.91.20 | Of military weapons of heading 9301: of shotguns | Free |
| 9305.91.30 | Of military weapons of heading 9301: other | Free |
| 9305.99.40 | Of articles of heading 9303 other than shotguns or rifles | Free |
| 9305.99.50 | Of articles of subheading 9304.00.20 or 9304.00.40 | 3.9% |
| 9305.99.60 | Other: other | 2.9% |