HTS chapter · section XVIII
Chapter 91
Instruments, clocks and musical instruments
Chapter 91 of the Harmonized Tariff Schedule sits in section XVIII (instruments, clocks and musical instruments). It has 14 headings and 174 eight-digit tariff lines.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here.
19 of its 48 lines with a percentage rate are duty-free at the general rate (40%) and 29 are dutiable, from duty-free up to 14%. The median line pays 3.3%.
126 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 9102 (wrist watches, pocket watches and other watches, including stop watches, other…), with 41 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 9110 (complete watch or clock movements, unassembled or partly assembled (movement…) at 9%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 9101 | Wrist watches, pocket watches and other watches, including stop watches, with case of precious metal or of metal clad with precious metal | 24 | 9 | duty-free |
| 9102 | Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101 | 41 | 3 | duty-free |
| 9103 | Clocks with watch movements, excluding clocks of heading 9104 | 4 | 0 | – |
| 9104 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 9 | 0 | – |
| 9105 | Other clocks | 22 | 3 | duty-free |
| 9106 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with… | 7 | 0 | 3.9% |
| 9107 | Time switches with clock or watch movement or with synchronous motor | 2 | 0 | – |
| 9108 | Watch movements, complete and assembled | 18 | 3 | duty-free |
| 9109 | Clock movements, complete and assembled | 11 | 0 | – |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock… | 6 | 0 | 9% |
| 9111 | Watch cases and parts thereof | 7 | 0 | 6.4% |
| 9112 | Clock cases and cases of a similar type for other goods of this chapter, and parts thereof | 3 | 0 | 5.5% |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof | 7 | 0 | 8.8% |
| 9114 | Other clock or watch parts | 13 | 1 | 4.4% |