AR-15 Lower Receiver

The AR-15 lower receiver is the serialized frame that houses the trigger mechanism, magazine well, and fire control group for rifles classified under subheading 9304.00.20 (shotguns with barrels less than 18 inches) or 9304.00.40 (other shotguns). It is a critical serialized part essential for the function of short-barreled shotguns or tactical shotguns. This component falls under HTS 9305.99.5050 as a part of articles in those subheadings.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.9%+17.5%21.4%
🇲🇽Mexico3.9%+10.0%13.9%
🇨🇦Canada3.9%+10.0%13.9%
🇩🇪Germany3.9%+10.0%13.9%
🇯🇵Japan3.9%+10.0%13.9%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9305.20Lower: 10% vs 21.4%

If designed exclusively for military shotguns

Parts specifically for military weapons of heading 9301 are classified separately in 9305.20, excluding civilian shotgun parts.

9305.99.40Lower: 10% vs 21.4%

If for heading 9303 rifles or heading 9304 other firearms

Parts for rifles (9303) or non-shotgun firearms (9304 other) fall under 9305.99.40, distinct from specific shotgun subheadings.

9305.91.20Lower: 17.5% vs 21.4%

If consisting of military weapons rings, clamps, or mounts

Specific military-type accessories like rings or clamps for any firearms are in 9305.91, not general parts.

Not sure which classification is right?

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Import Tips & Compliance

Obtain ATF import license and ensure serialization matches export documentation to comply with firearms regulations

Provide detailed technical specs and end-user certificates to verify classification as a shotgun part, avoiding misclassification as rifle parts

Related Products under HTS 9305.99.50.50

Mossberg 500 Pistol Grip Stock

Pistol grip stock replacement for Mossberg 500 series shotguns, compatible with short-barreled configurations under 9304.00.20. Constructed from polymer, it provides ergonomic handling for tactical shotguns. Falls under HTS 9305.99.5050 as an accessory part for those specific shotgun subheadings.

Pump Shotgun Action Bar

Action bar assembly for pump-action short-barreled shotguns under 9304.00.20, linking pump to bolt carrier. Hardened steel for reliable cycling. HTS 9305.99.5050 part.

Remington 870 Trigger Assembly

The trigger assembly for the Remington 870 pump-action shotgun includes the trigger, hammer, and sear components, designed for models with barrels under 18 inches (9304.00.20). It controls the firing mechanism and is a replaceable part for tactical or short-barreled shotguns. Classified under HTS 9305.99.5050 as a part of specified shotgun subheadings.

Benelli M4 Recoil Spring

High-strength recoil spring for Benelli M4 semi-automatic shotgun, suitable for tactical models with barrels under 18 inches (9304.00.20). It absorbs recoil and cycles the action reliably. Classified as a part under HTS 9305.99.5050 for those subheadings.

Kel-Tec KSG Forearm Assembly

Forearm assembly for Kel-Tec KSG bullpup shotgun, compatible with short-barreled variants (9304.00.20). Includes handguard and pump action components for bullpup design. HTS 9305.99.5050 applies as a part of specified shotguns.

Short-Barreled Shotgun Barrel Extension

Threaded barrel extension for short-barreled shotguns under 9304.00.20, allowing attachment of muzzle devices. Machined from stainless steel for durability in tactical use. Falls under HTS 9305.99.5050 as a dedicated part.