Analysis
Subheading 9102.99 covers other, 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 4 US tariff lines below it are national.
The US splits it as follows: 9102.99.20 for having no jewels or not over 7 jewels in the movement (20¢ each + 3% on the case), 9102.99.40 for with movement valued not over $15 each (92¢ each + 3% on the case), 9102.99.60 for with movement valued over $15 each ($1.16 each + 6% on the case) and 9102.99.80 for having over 17 jewels in the movement ($2.19 each + 6% on the case).
4 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 |
|---|---|---|
| 9102.99.20 | Having no jewels or not over 7 jewels in the movement | 20¢ each + 3% on the case |
| 9102.99.40 | With movement valued not over $15 each | 92¢ each + 3% on the case |
| 9102.99.60 | With movement valued over $15 each | $1.16 each + 6% on the case |
| 9102.99.80 | Having over 17 jewels in the movement | $2.19 each + 6% on the case |