AR-15 Lower Receiver from Canada
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.
Duty Rate — Canada → United States
13.9%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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