Analysis
HTS 9105.99.40 covers having over one jewel under heading 9105 (other clocks).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 40% of the 48 tariff lines in chapter 91. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
All 5 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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 |
| 9105.99.50 | Valued not over $5 each | 7.5¢ each + 3.2% |
| 9105.99.60 | Valued over $5 each | 23¢ each + 3.2% |