Analysis
Subheading 9105.21 covers electrically operated, within heading 9105. 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 2 US tariff lines below it are national.
The US splits it as follows: 9105.21.40 for with opto-electronic display only (3.9% on the movement and case+ 5.3% on the battery) and 9105.21.80 for electrically operated: other (30¢ each + 6.9% on the case + 5.3% on the battery).
2 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 9105.21 once they fall within heading 9105 (other clocks). 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 |
|---|---|---|
| 9105.21.40 | With opto-electronic display only | 3.9% on the movement and case+ 5.3% on the battery |
| 9105.21.80 | Electrically operated: other | 30¢ each + 6.9% on the case + 5.3% on the battery |