Analysis
HTS 9305.99.40 covers of articles of heading 9303 other than shotguns or rifles under heading 9305 (parts and accessories of articles of headings 9301 to 9304).
Within this group the rate runs from 2.9% to 3.9%. Compared with 9305.99.50 (of articles of subheading 9304.00.20 or 9304.00.40), which pays 3.9%, a misclassification either way moves the duty by 3.9 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.
The other lines in the same group are 9305.99.50 (of articles of subheading 9304.00.20 or 9304.00.40, 3.9%) and 9305.99.60 (other: other, 2.9%).
Census statistics map these goods to NAICS 332994 (Small Arms, Ordnance, and Ordnance Accessories Manufacturing), an industry of 523 US establishments employing 25,999 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9305.99.50 | Of articles of subheading 9304.00.20 or 9304.00.40 | 3.9% |
| 9305.99.60 | Other: other | 2.9% |