Analysis
HTS 9114.40.60 covers other: for watches under heading 9114 (other clock or watch parts).
Within this group the rate runs from 4.2% to 4.2%. Compared with 9114.40.80 (other: other), which pays 4.2%, a misclassification either way moves the duty by 3.1 percentage points.
The general duty rate is 7.3% of the customs value, which is above most the rates in chapter 91 (81st percentile of 48 lines with an ad valorem rate). On a shipment valued at $10,000 that is $730 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 7.3%. 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.
The column 2 rate, for countries without normal trade relations, is 65%, 8.9 times the general rate.
The other lines in the same group are 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…, 10¢ each) and 9114.40.80 (other: other, 4.2%).
Neighbouring 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 |
| 9114.40.80 | Other: other | 4.2% |