HTS tariff line · chapter 91
9110.90.40
Consisting of two or more pieces or parts fastened or joined together
Analysis
HTS 9110.90.40 covers consisting of two or more pieces or parts fastened or joined together under heading 9110 (complete watch or clock movements, unassembled or partly assembled (movement sets)…).
The general rate is 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, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 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. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9110.90.20 | Complete movements, unassembled or partly assembled (movement sets) | The rate applicable to the complete, assembled movement |
| 9110.90.60 | Other: other | 4.2% |