Analysis
Subheading 9114.90 covers other, 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 7 US tariff lines below it are national.
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 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 8.8%. The median line pays 5.7%.
The US splits it as follows: 9114.90.10 for other: jewels (duty-free), 9114.90.15 for for watch movements (7.2%), 9114.90.30 for 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 for springs, including hairsprings: for watches (7.3%), 9114.90.38 for springs, including hairsprings: other (4.2%), 9114.90.40 for other: for watches (8.8%) and 9114.90.50 for other: other (4.2%).
1 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 |
|---|---|---|
| 9114.90.10 | 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% |