Analysis
Heading 9103 of the Harmonized Tariff Schedule covers clocks with watch movements, excluding clocks of heading 9104. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines.
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.
The largest subheadings are 9103.10 (electrically operated, 3 lines) and 9103.90 (unnamed, 1 line).
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9103.10.20 | With opto-electronic display only | 2.6% on the movement and case + 3.6% on the battery |
| 9103.10.40 | Having no jewels or only one jewel in the movement | 24¢ each + 4.5% on the case + 3.5% on the battery |
| 9103.10.80 | Other: other | 48¢ each + 4.6% on the case + 3.5% on the battery |
| 9103.90.00 | Clocks with watch movements, excluding clocks of heading 9104: other | 24¢ each + 4.6% on the case |