Analysis
HTS 9305.99.60 covers other: other under heading 9305 (parts and accessories of articles of headings 9301 to 9304).
Within this group the rate runs from duty-free to 3.9%. 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 2.9 percentage points.
The general duty rate is 2.9% of the customs value, which is above most the rates in chapter 93 (74th percentile of 29 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 15.5 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 2.9%. 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.
Neighbouring 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% |