9303.20.00.40 - Over and under

This HTS category, 9303.20.00.40, specifically covers "over and under" shotguns. These are firearms characterized by having two barrels mounted one above the other, designed for sporting, hunting, or target shooting purposes. As combination shotgun-rifles, they are distinct from purely shotgun classifications.

This classification differentiates "over and under" shotguns from their sibling categories based on barrel configuration. Autoloading shotguns (9303.20.00.20) typically employ an action that automatically chambers a new round after firing. Pump-action shotguns (9303.20.00.30) require manual manipulation of a forearm slide to cycle the action. The "other" category (9303.20.00.65) would encompass any shotguns not specifically covered by the preceding subheadings.

As this is a leaf node in the HTS structure, there are no further subcategories under 9303.20.00.40. Classification at this level is determined by the distinctive "over and under" barrel arrangement and the firearm's intended use for sporting, hunting, or target shooting, aligning with the broader scope of heading 9303 for other sporting, hunting, or target-shooting shotguns.