HS 930330 Other sporting, hunting or target-shooting rifles

The Most Favored Nation (MFN) duty rate for HS code 930330 in the United States is 10% ad valorem. However, preferential duty rates are available for imports from countries with trade agreements. For example, imports from Australia (AU) and South Korea (KR) may be duty-free. It is crucial to consult the latest US Harmonized Tariff Schedule (USHTS) for the specific rate applicable to the country of origin. For the EU, the TARIC system provides applicable rates, which can vary significantly based on origin and specific trade agreements. The UK Trade Tariff also lists specific rates for imports into the UK. Always verify the most current rates with official sources.

The duty calculation for HS 930330 can be complex. In some jurisdictions, like the United States under certain conditions, the duty might be applied separately to the rifle and any accompanying telescopic sight. For instance, if a rifle is valued at $1,000 and has a telescopic sight valued at $200, and the applicable duty rates are 10% for the rifle and 15% for the sight, the total duty would be (10% of $1,000) + (15% of $200) = $100 + $30 = $130. Some trade agreements might specify different rates or calculation methods. Always confirm the specific duty calculation rules with the relevant customs authority or your customs broker.

HS code 930330 covers 'Other sporting, hunting or target-shooting rifles.' This classification generally applies to firearms designed for use in sports, hunting, or target practice, which are not specifically covered by other headings within Chapter 93. Key distinguishing factors include the firearm's intended purpose, design features (e.g., rifled barrel, specific stock design for accuracy), and whether it falls outside the scope of codes like 9301 (military rifles), 9302 (revolvers and pistols), or 9303 (other firearms, including shotguns and air guns). For precise classification, consult the Explanatory Notes to the Harmonized System provided by the World Customs Organization (WCO) and the specific tariff schedule of the importing country.

Importing firearms under HS 930330 requires stringent documentation. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Crucially, importers must comply with national firearm import regulations, which often necessitate specific permits or licenses from relevant government agencies (e.g., the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) in the U.S.). Importers should also be prepared for potential inspection by customs authorities. Failure to provide complete and accurate documentation can lead to delays, seizure of goods, and penalties.

Several trade agreements can offer preferential duty rates for HS 930330. For example, the United States has agreements with countries like Australia (AU), South Korea (KR), and others that may provide duty-free or reduced-duty access. The EU has numerous Free Trade Agreements (FTAs) with various countries, and the UK has its own set of trade deals post-Brexit. To leverage these agreements, importers must ensure the rifles originate from a country that is a party to the relevant trade agreement and possess a valid Certificate of Origin or other proof of origin as stipulated by the agreement. Importers should consult the specific text of each trade agreement and the customs regulations of the importing country to confirm eligibility and documentation requirements.