Winchester Model 101 Over/Under Field Shotgun from Mexico
The Winchester Model 101 is a 20-gauge over/under shotgun for upland bird hunting with lightweight alloy receiver and 26-inch barrels. It qualifies under HTS 9303.20.00.40 as an over/under sporting/hunting shotgun. The superposed barrel design is the key classification feature.
Duty Rate — Mexico → United States
12.6%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Include proof of non-automatic action and sporting configuration in commercial invoice
• Caliber/gauge must match declared HTS; mismatches trigger reclassification audits
• Package barrels and stocks separately if possible to facilitate inspection