9305.20 - Of shotguns or rifles of heading 9303:

This HTS category, 9305.20, specifically enumerates parts and accessories designed for shotguns and rifles falling under heading 9303. This encompasses a broad range of components essential for the functionality, maintenance, and customization of these types of firearms. Examples include barrels, receivers, trigger mechanisms, sights, and stocks, provided they are manufactured for or are clearly identifiable as being intended for use with shotguns or rifles.

It is crucial to distinguish this category from its sibling, 9305.10, which is exclusively reserved for parts and accessories of revolvers and pistols. While both fall under the broader classification of arms and ammunition parts, the critical differentiator here is the type of firearm for which the part is intended. Parts designed for semi-automatic shotguns, bolt-action rifles, or break-action shotguns will be classified under 9305.20, whereas parts for handguns would fall under 9305.10.

Within 9305.20, further subclassification is provided to refine the classification of specific items. The primary subdivisions are "Rifle stocks" (9305.20.05.00), which isolates this significant component, and "Other" (9305.20.80), which serves as a catch-all for all remaining parts and accessories for shotguns and rifles not specifically enumerated elsewhere in the subheading. This structure allows for greater specificity in customs reporting and statistical tracking.