Analysis
Subheading 9101.99 covers other, 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.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 9101.99.20 for having no jewels or not over 7 jewels in the movement (duty-free), 9101.99.40 for with movement valued not over $15 each (98¢ each + 3% on the case), 9101.99.60 for with movement valued over $15 each (duty-free) and 9101.99.80 for having over 17 jewels in the movement (duty-free).
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 |
|---|---|---|
| 9101.99.20 | Having no jewels or not over 7 jewels in the movement | Free |
| 9101.99.40 | With movement valued not over $15 each | 98¢ each + 3% on the case |
| 9101.99.60 | With movement valued over $15 each | Free |
| 9101.99.80 | Having over 17 jewels in the movement | Free |