9101.91.40 - Having no jewels or only one jewel in the movement
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $2.25 each + 45% on the case + 35% on the battery |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9101.91.40, specifically classifies electrically operated wrist watches, pocket watches, and other watches, including stop watches, that have cases made of precious metal or metal clad with precious metal. The defining characteristic for inclusion here is the presence of no jewels or only one jewel within the watch's movement. This distinguishes them from other watches within the broader category of precious metal watches.
Within the same hierarchical level, category 9101.91.80 represents "Other" electrically operated watches with precious metal cases. The primary distinction lies in the jewel count of the movement. While 9101.91.40 is for those with zero or one jewel, 9101.91.80 would encompass those with two or more jewels in their movement, assuming all other criteria for precious metal casing and electrical operation are met.
As this node is a leaf node, there are no further subdivisions. Therefore, the classification hinges entirely on the specific criteria of an electrically operated watch with a precious metal case and the defined jewel count in its movement. Practical classification will involve verifying the material of the case (precious metal or clad precious metal), confirming its electrical operation, and examining the watch's movement to ascertain the exact number of jewels.