Analysis
HTS 9101.21.50 covers having over 17 jewels in the movement: other under heading 9101 (wrist watches, pocket watches and other watches, including stop watches, with case of…).
Within this group the rate runs from 3.1% to 3.1%. Compared with 9101.21.30 (straps, bands or bracelets entered with watches of subheading…), which pays 3.1%, a misclassification either way moves the duty by 3.1 percentage points.
The normal trade relations rate here is zero, shared by about 40% of the 48 tariff lines in chapter 91, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 9101.21.10 (of textile material or of base metal, whether or not gold-…, 3.1%), 9101.21.30 (straps, bands or bracelets entered with watches of…, 3.1%) and 9101.21.80 (with automatic winding: other, $1.61 each + 4.4% on the case and strap, band or bracelet).
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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% |
| 9101.21.80 | With automatic winding: other | $1.61 each + 4.4% on the case and strap, band or bracelet |