Analysis
Subheading 9105.99 covers other, 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 6 US tariff lines below it are national.
Every one of its 6 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: 9105.99.10 for standard marine chronometers having spring-detent escapements (17¢ each + 2.5% + 1¢/jewel), 9105.99.20 for not constructed or designed to operate for over 47 hours without… (duty-free), 9105.99.30 for having no jewels or only one jewel (duty-free), 9105.99.40 for having over one jewel (duty-free), 9105.99.50 for valued not over $5 each (7.5¢ each + 3.2%) and 9105.99.60 for valued over $5 each (23¢ each + 3.2%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9105.99.10 | Standard marine chronometers having spring-detent escapements | 17¢ each + 2.5% + 1¢/jewel |
| 9105.99.20 | Not constructed or designed to operate for over 47 hours without rewinding | Free |
| 9105.99.30 | Having no jewels or only one jewel | Free |
| 9105.99.40 | Having over one jewel | Free |
| 9105.99.50 | Valued not over $5 each | 7.5¢ each + 3.2% |
| 9105.99.60 | Valued over $5 each | 23¢ each + 3.2% |