9303.20.00 - Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles

This HTS classification covers a specific subset of shotguns designed for sporting, hunting, or target shooting purposes. It specifically includes shotguns that are not muzzle-loading firearms and are not rifles. The key characteristic is the firearm's primary design for firing shotshells from a smoothbore barrel, distinguishing it from rifled barrels typically found on rifles.

Unlike sibling category 9303.10.00.00 (Muzzle-loading firearms), this category encompasses modern firearms. It also differs from 9303.30 (Other sporting, hunting or target-shooting rifles) by focusing on shotguns rather than rifles, which have rifled barrels designed to spin projectiles. Furthermore, it is distinct from 9303.90 (Other) as it specifically defines a type of firearm, whereas "Other" serves as a residual category for firearms not otherwise specified within heading 9303.

Within this category, further subdivision exists for combination shotgun-rifles, classified under 9303.20.00.80. This subcategory accounts for firearms that integrate both a shotgun barrel (typically smoothbore) and a rifle barrel (typically rifled), offering versatility for different shooting scenarios. The primary classification as a shotgun remains if the smoothbore barrel is its dominant feature or if it's explicitly designed as a shotgun with an added rifled barrel.