Analysis
Subheading 9110.90 covers other, within heading 9110. 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 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 4.2% to 4.2% with a median of 4.2%, so the line you choose sets the duty.
The US splits it as follows: 9110.90.20 for complete movements, unassembled or partly assembled (movement sets) (The rate applicable to the complete, assembled movement), 9110.90.40 for consisting of two or more pieces or parts fastened or joined together (4.3% + 1.7¢/jewel + 0.2¢ for each other piece or part, but if consisting in part of a plate or a set of plates the total duty shall not exceed the duty for the complete movement) and 9110.90.60 for other: other (4.2%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9110.90.20 | Complete movements, unassembled or partly assembled (movement sets) | The rate applicable to the complete, assembled movement |
| 9110.90.40 | Consisting of two or more pieces or parts fastened or joined together | 4.3% + 1.7¢/jewel + 0.2¢ for each other piece or part, but if consisting in part of a plate or a set of plates the total duty shall not exceed the duty for the complete movement |
| 9110.90.60 | Other: other | 4.2% |