Analysis
Subheading 9305.99 covers other, within heading 9305. 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 3.9%. The median line pays 2.9%.
The US splits it as follows: 9305.99.40 for of articles of heading 9303 other than shotguns or rifles (duty-free), 9305.99.50 for of articles of subheading 9304.00.20 or 9304.00.40 (3.9%) and 9305.99.60 for other: other (2.9%).
By Census's concordance, most of its statistical lines are made by Small Arms, Ordnance, and Ordnance Accessories Manufacturing (332994). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 9305.99 once they fall within heading 9305 (parts and accessories of articles of headings 9301 to 9304). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |