WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
93.05 - Parts and accessories of articles of headings 93.01 to 93.04. 9305.10 - Of revolvers or pistols 9305.20 - Of shotguns or rifles of heading 93.03 - Other : - - Of military weapons of heading 93.01 9305.99 - - Other 9305.91 The parts and accessories of this heading include : (1) Parts for military wea ons, e.g., liners (tubes for barrels), recoil mechanisms and breeches for guns of all nds; turrets, carriages, tri ods and other special mountings for guns, n?achine-guns, sub-machine-guns, etc., whe er or not with aiming and loading mechanisms. l5 (2) Metal castings, stampings and forgings, for military small arms, sporting and target and pistols, e.g., barrels, breeches, locks, tngger pards, hammers, cocking pieces, triggers, sears, extractors, ejectors, plates, safety catches, cylinders (for revolvers), kont and (3) Protective covers and protective cases, for butts, sights, barrels or breeches. (4) Morris tubes, etc. (small bore tubes for insertion in heavier calibre guns and rifles for practice on miniature ranges). (5) Butt stocks and other wooden parts for guns, rifles or carbines and butts and plates (of wood, metal, ebonite, etc.) for revolvers and pistols. (6) Slings, band, piling or stacking and butt swivels and swivel bands for guns, rifles or carbines. (7) Silencers (sound moderators). (8) Removable recoil absorbers for sporting or target shooting guns. The heading excludes : (a) Parts of general use as defined in Note 2 to Section XV (e. ., screws, rivets and springs), of base metal (Section XV), and srmilar goods of plastics (Chapter 38). @) Gun cases (heading 42.02). (c) Gun cameras for aircraft (heading 90.07). (d) Telescopic sights and similar sights for arms (heading 90.13). (e) Accessories more specifically covered by other headings of the Nomenclature, such as pull-throughs, cleaning rods and other cleaning tools for arms (headings 82.05,96.03, etc.).
Notes. 1.- This Chapter does not cover : (a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling 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) Armoured fighting vehicles (heading 87.10); (d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented 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 97.05 or 97.06). 2.- In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26.