9303.30.40

HS code 9303.30.40 (Chapter 93 "Arms and ammunition"; Heading 9303 "Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)"; Subheading 930330 "Other sporting, hunting or target-shooting rifles") under the United States tariff schedule classifies "Valued over $25 but not over $50 each". United States customs apply MFN rate of 3.8% on the value of the rifle + 10% on the value of the telescopic sight, if any, Column 2 rate 65%. 17 free trade agreement preferential rates are available for this code.