Analysis
HTS 9114.90.50 covers other: other under heading 9114 (other clock or watch parts).
Neighbouring lines carry rates from duty-free to 8.8%, so the exact line matters. The widest gap is with 9114.90.40 (other: for watches), at 8.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.6 percentage points.
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 4.2%. 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%, 15.5 times the general rate.
The general duty rate is 4.2% of the customs value, which is in the middle of the rates in chapter 91 (58th percentile of 48 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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% |