Analysis
Heading 9114 of the Harmonized Tariff Schedule covers other clock or watch parts. It divides into 3 six-digit subheadings and 13 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.
The spread of 8.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.8%, applies to 9114.90.40 (other: for watches).
1 of its 9 lines with a percentage rate are duty-free at the general rate (11%) and 8 are dutiable, from duty-free up to 8.8%. The median line pays 4.4%.
4 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 9114.90 (other, 7 lines), 9114.40 (plates and bridges, 4 lines) and 9114.30 (dials, 2 lines).
Its median rate of 4.4% sits at the 64th percentile of the headings in chapter 91.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9114.30.40 | Not exceeding 50 mm in width | 0.4¢ each + 7.2% |
| 9114.30.80 | Exceeding 50 mm in width | 4.4% |
| 9114.40.20 | Watch movement bottom or pillar plates or their equivalent | 12¢ each |
| 9114.40.40 | Any plate, or set of plates, suitable for assembling thereon a clock movement | 10¢ each |
| 9114.40.60 | Other: for watches | 7.3% |
| 9114.40.80 | Other: other | 4.2% |
| 9114.90.10 | Other: jewels | Free |
| 9114.90.15 | For watch movements | 7.2% |
| 9114.90.30 | For clock movements | 6% + 2.3¢/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 |
| 9114.90.34 | Springs, including hairsprings: for watches | 7.3% |
| 9114.90.38 | Springs, including hairsprings: other | 4.2% |
| 9114.90.40 | Other: for watches | 8.8% |
| 9114.90.50 | Other: other | 4.2% |