9102.99.40 - With movement valued not over $15 each

This HTS category, 9102.99.40, specifically classifies "Other" wrist watches, pocket watches, and other watches (excluding those of heading 9101) that contain a movement valued at not over $15 each. This means that the intrinsic value of the internal timekeeping mechanism itself, as determined during customs valuation, is $15 or less. The category encompasses a broad range of timepieces, including those with analog or digital displays, that do not fall under the more specific subheadings within heading 9102 and meet the specified low movement valuation criterion.

The key distinguishing factor for this category is the value of its movement. It is differentiated from its sibling, HTS 9102.99.60, which covers watches with movements valued at over $15 each. Therefore, when classifying a watch under 9102.99.40, the importer or exporter must be able to substantiate that the movement's value does not exceed the $15 threshold. This valuation is crucial for correct duty assessment and trade compliance.

As this is a leaf node in the HTS structure, there are no further subcategories branching from 9102.99.40. Classification under this code signifies that the watch meets all the preceding criteria within heading 9102, including being an "other" watch with a movement valued at not over $15, and there are no more granular classifications available at this level. Examples of watches that might fall here include basic digital watches or simple analog watches with inexpensive quartz movements where the movement's cost of production or acquisition is below the $15 mark.