9305.91.10.00 - Of rifles 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 55% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9305.91.10.00, specifically covers parts and accessories designed for use with rifles. This includes components such as barrels, receivers, bolts, triggers, stocks, and sights when they are manufactured with the explicit intention of being incorporated into or used with a rifle. The classification hinges on the intended application and design of these parts, ensuring they are not suitable for other types of firearms under this heading.
Distinguishing this category from its siblings, 9305.91.20.00 pertains to parts and accessories for shotguns, which typically feature specific barrel designs and firing mechanisms distinct from rifles. The remaining sibling, 9305.91.30, serves as a residual category for other parts and accessories related to military weapons of heading 9301 not otherwise specified. Therefore, 9305.91.10.00 is precisely for those components unequivocally linked to rifles.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification under 9305.91.10.00 requires careful consideration of the part's design and intended use. For instance, a stock designed for a bolt-action rifle would fall here, whereas a stock for a semi-automatic shotgun would be classified elsewhere. Customs professionals should rely on technical specifications and the context of the firearm it is designed for to ensure accurate classification.