Analysis
Subheading 9102.91 covers electrically operated, within heading 9102. 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 3 US tariff lines below it are national.
The US splits it as follows: 9102.91.20 for with opto-electronic display only (3.9% on the movement and case + 5.3% on the battery), 9102.91.40 for having no jewels or only one jewel in the movement (40¢ each + 6% on the case + 5.3% on the battery) and 9102.91.80 for other: other (76¢ each + 6% on the case + 5.3% on the battery).
3 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.
Goods only reach 9102.91 once they fall within heading 9102 (wrist watches, pocket watches and other watches, including stop watches, other than those…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9102.91.20 | With opto-electronic display only | 3.9% on the movement and case + 5.3% on the battery |
| 9102.91.40 | Having no jewels or only one jewel in the movement | 40¢ each + 6% on the case + 5.3% on the battery |
| 9102.91.80 | Other: other | 76¢ each + 6% on the case + 5.3% on the battery |