9114.90.40.00 - For watches

This HTS category, 9114.90.40.00, encompasses a broad range of parts and components specifically intended for the manufacture or repair of watches. It is a residual category for watch parts not otherwise specified in preceding subheadings within 9114. The term "for watches" is critical here, distinguishing these items from parts intended for clocks or other timekeeping devices. Classification within this subheading relies on the direct and intended use of the article in watch assembly or maintenance.

Distinguishing this category from its sibling, 9114.90.50.00, which is also an "Other" residual category, requires careful consideration of the broader context of Chapter 91 and the specific structure of heading 9114. While both are catch-all provisions, the intent is to capture parts for watches that do not fit into more precisely defined subheadings. If a part could conceivably be used in both watches and clocks, its primary intended application for watches would lead it to this subheading.

As this is a leaf node, there are no further subcategories to introduce. Therefore, classification into 9114.90.40.00 is final for qualifying watch parts. Examples of items that might fall here include specialized screws, small springs, gaskets, or decorative elements specifically designed for wristwatches, provided they are not classifiable under more specific provisions within 9114 or elsewhere in the Harmonized Tariff Schedule.