Analysis
HTS 9305.99.50 covers of articles of subheading 9304.00.20 or 9304.00.40 under heading 9305 (parts and accessories of articles of headings 9301 to 9304). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 2.9%. The costliest confusion would be with 9305.99.40 (of articles of heading 9303 other than shotguns or rifles) at duty-free, a difference of 3.9 points on the customs value.
The general duty rate is 3.9% of the customs value, which is above most the rates in chapter 93 (83rd percentile of 29 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 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 3.9%. 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 70%, 17.9 times the general rate.
For statistics it divides in two: 9305.99.50.10 for parts and accessories of paintball markers and 9305.99.50.50 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9305.99.40 | Of articles of heading 9303 other than shotguns or rifles | Free |
| 9305.99.60 | Other: other | 2.9% |