9101.99.60 - With movement valued over $15 each
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 | $4.75 each + 45% on the case |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9101.99.60, pertains to wrist watches, pocket watches, and other watches, including stop watches, whose cases are constructed from precious metal or metal clad with precious metal. Crucially, this specific subheading applies only to those watches where the movement itself has a value exceeding $15 USD. This value threshold for the movement is a key determinant for classification at this level.
This category is distinguished from its sibling, 9101.99.40, by the value of the watch's internal movement. While both subheadings fall under the broader category of watches with precious metal cases, 9101.99.40 covers watches where the movement is valued at $15 USD or less. Therefore, the price point of the movement is the sole differentiator between these two sibling classifications.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 9101.99.60 is definitive once the criteria of a precious metal or clad precious metal case and a movement valued over $15 USD are met. Examples would include higher-end luxury watches of the specified case material where the internal mechanism represents a significant portion of the watch's overall value.