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Heading 9305 : Parts and accessories of articles of headings 93.01 to 93.04.
The parts and accessories of this heading include :(1) Parts for military weapons, e.g., liners (tubes for barrels), recoil mechanisms and breeches for guns of all kinds; turrets, carriages, tripods and other special mountings for guns, machine-guns, sub-machine-guns, etc., whether or not with aiming and loading mechanisms. (2) Metal castings, stampings and forgings, for military small arms, sporting and target shooting guns, etc., revolvers and pistols, e.g., barrels, breeches, locks, trigger guards, tumblers, levers, percussion hammers, cocking pieces, triggers, sears, extractors, ejectors, frames (of pistols), plates, butt plates, safety catches, cylinders (for revolvers), front and back sights, magazines. (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.g., screws, rivets and springs), of base metal (Section XV), and similar goods of plastics (Chapter 39). (b) 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.).
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