Analysis
Heading 9108 of the Harmonized Tariff Schedule covers watch movements, complete and assembled. It divides into 5 six-digit subheadings and 18 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.
Every one of its 18 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 20th percentile of the headings in chapter 91.
15 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 9108.90 (other, 11 lines), 9108.11 (with mechanical display only or with a device to…, 2 lines), 9108.19 (other, 2 lines) and 9108.20 (with automatic winding, 2 lines).
By Census's concordance, most of its statistical lines are made by Other Measuring and Controlling Device Manufacturing (334519). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9108.11.40 | Having no jewels or only one jewel | 36¢ each + 5.3% on the battery |
| 9108.11.80 | With mechanical display only or with a device to which a mechanical display can be incorporated: other | 72¢ each + 5.3% on the battery |
| 9108.12.00 | With opto-electronic display only | 3.1% on the movement + 4.2% on the battery |
| 9108.19.40 | Having no jewels or only one jewel | 28¢ each + 4.2% on the battery |
| 9108.19.80 | Other: other | 53¢ each + 3.9% on the battery |
| 9108.20.40 | Having over 17 jewels | Free |
| 9108.20.80 | With automatic winding: other | Free |
| 9108.90.10 | Measuring 33.8 mm or less | 29¢ each |
| 9108.90.20 | Having no jewels or only one jewel: other | 25¢ each |
| 9108.90.30 | Measuring 33.8 mm or less | 57¢ each |
| 9108.90.40 | Having over one jewel but not over 7 jewels: other | 25¢ each |
| 9108.90.50 | Measuring not over 15.2 mm | $2.16 each |
| 9108.90.60 | Measuring over 15.2 mm | $1.80 each |
| 9108.90.70 | Valued over $15 each | 90¢ each |
| 9108.90.80 | Valued not over $15 each | $1.44 each |
| 9108.90.85 | Valued over $15 each | Free |
| 9108.90.90 | Measuring 33.8 mm or less | $1.50 each |
| 9108.90.95 | Having over 17 jewels: other | $1.72 each |