Analysis
HTS 9101.21.80 covers with automatic winding: other under heading 9101 (wrist watches, pocket watches and other watches, including stop watches, with case of…).
The general rate is $1.61 each + 4.4% on the case and strap, band or bracelet, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 12 others can enter duty-free instead of paying $1.61 each + 4.4% on the case and strap, band or bracelet. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
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 9101.21.50 (having over 17 jewels in the movement: other, duty-free).
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% |
| 9101.21.50 | Having over 17 jewels in the movement: other | Free |