Analysis
Subheading 9101.21 covers with automatic winding, within heading 9101. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 3.1%. The median line pays 3.1%.
The US splits it as follows: 9101.21.10 for of textile material or of base metal, whether or not gold- or… (3.1%), 9101.21.30 for straps, bands or bracelets entered with watches of subheading… (3.1%), 9101.21.50 for having over 17 jewels in the movement: other (duty-free) and 9101.21.80 for with automatic winding: other ($1.61 each + 4.4% on the case and strap, band or bracelet).
1 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9101.21.10 | Of textile material or of base metal, whether or not gold- or silver-plated | 3.1% |
| 9101.21.30 | Straps, bands or bracelets entered with watches of subheading 9101.21.50 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry: other | 3.1% |
| 9101.21.50 | Having over 17 jewels in the movement: other | Free |
| 9101.21.80 | With automatic winding: other | $1.61 each + 4.4% on the case and strap, band or bracelet |