CHAPTER 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
XIX
93-1
Notes
1. This chapter does not cover:
(a) Goods of chapter 36 (for example, percussion caps, detonators, signaling flares);
(b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39);
(c) Armored fighting vehicles (heading 8710);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or entered with the firearm on which they are designed to be mounted (chapter 90);
(e) Bows, arrows, fencing foils or toys (chapter 95); or
(f) Collectors' pieces or antiques (heading 9705 or 9706).
2.  In heading 9306, the reference to "parts thereof" does not include radio or radar apparatus of heading 8526.
Statistical Note
1. The calculation of duties, under subheadings 9301.90.30, 9303.30.40 and 9303.30.80, for rifles imported either with telescopic sights mounted on them or with telescopic sights designed to be mounted on them, requires that these articles be constructively separated into their component parts and each component separately valued. The individual components shall be separately reported under the appropriate statistical suffixes. In each instance, the sum of the values of the individual components shall be equal to the total value of the article.

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