9109.90.40.00 - Valued not over $5 each

This HTS subcategory, 9109.90.40.00, specifically classifies complete and assembled clock movements that are valued at $5 or less per unit. These movements represent the internal mechanism responsible for the timekeeping function of a clock, excluding the external casing, dial, or hands. The valuation criteria is a key determinant for classification within this group.

This classification is distinguished from its sibling category, 9109.90.60.00, solely by the value of the clock movement. While both fall under "Other" clock movements, the critical differentiator is whether the movement is valued *not over* $5 (this category) or *over* $5 (the sibling category). This distinction highlights the importance of precise valuation in the HTS system for tariff purposes.

As a leaf node, this category has no further subcategories. Therefore, classification within 9109.90.40.00 is definitive based on the nature of the product being a complete, assembled clock movement and its declared value. Importers and exporters must ensure accurate valuation documentation to correctly classify these goods and determine applicable duties.