9305.91.20.00 - Of shotguns
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 55% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9305.91.20.00, specifically covers parts and accessories designed for shotguns. These items are not complete firearms themselves but are components or accessories that are exclusively intended for use with shotguns, as defined within Chapter 93 of the Harmonized Tariff Schedule. This includes a wide array of items such as barrels, receivers, stocks, fore-ends, and other internal or external components integral to the functioning or use of a shotgun.
It is important to distinguish this category from its siblings. While 9305.91.10.00 covers parts and accessories for rifles, and 9305.91.30 encompasses "other" parts and accessories within the broader category of military weapons, 9305.91.20.00 is narrowly focused on items specifically manufactured for shotguns. This distinction is based on the unique design, dimensions, and functional compatibility inherent to shotgun components.
As this is a leaf node, there are no further subcategories. Therefore, classification under 9305.91.20.00 relies on the definitive identification of the part or accessory as being exclusively for use with a shotgun. Importers and exporters must ensure that the imported or exported goods are indeed intended for shotguns and not for other types of firearms that might fall under different HTS classifications.