Analysis
Subheading 9114.40 covers plates and bridges, within heading 9114. 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 4 US tariff lines below it are national.
None of its 4 lines is duty-free at the general rate. Rates run from 4.2% to 7.3% with a median of 5.75%, so the line you choose sets the duty.
The US splits it as follows: 9114.40.20 for watch movement bottom or pillar plates or their equivalent (12¢ each), 9114.40.40 for any plate, or set of plates, suitable for assembling thereon a clock… (10¢ each), 9114.40.60 for other: for watches (7.3%) and 9114.40.80 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 |
|---|---|---|
| 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% |