EU tariff chapter 91
CLOCKS AND WATCHES AND PARTS THEREOF. 14 headings and 51 eight-digit codes, with conventional duty rates from 2.7 per cent to 6 per cent; 4 lines carry a specific rate.
Notes
1. This chapter does not cover:
(a) clock or watch glasses or weights (classified according to their constituent material);
(b) watch chains (heading 7113 or 7117, as the case may be);
(c) parts of general use defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114);
(d) bearing balls (heading 7326 or 8482, as the case may be);
(e) articles of heading 8412 constructed to work without an escapement;
(f) ball bearings (heading 8482); or
(g) articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
2. Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102.
3. For the purposes of this chapter, the expression ‘watch movements’ means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
4. Except as provided in note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this chapter.
Headings and duty rates
Heading 9101
Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Wristwatches, electrically operated, whether or not incorporating a stopwatch facility: | |||
| 9101 11 00 | With mechanical display only | 4.5 % | p/st |
| 9101 19 00 | Other | 4.5 % | p/st |
| Other wristwatches, whether or not incorporating a stopwatch facility: | |||
| 9101 21 00 | With automatic winding | 4.5 % | p/st |
| 9101 29 00 | Other | 4.5 % | p/st |
| Other: | |||
| 9101 91 00 | Electrically operated | 4.5 % | p/st |
| 9101 99 00 | Other | 4.5 % | p/st |
Heading 9102
Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Wristwatches, electrically operated, whether or not incorporating a stopwatch facility: | |||
| 9102 11 00 | With mechanical display only | 4.5 % | p/st |
| 9102 12 00 | With opto-electronic display only | 4.5 % | p/st |
| 9102 19 00 | Other | 4.5 % | p/st |
| Other wristwatches, whether or not incorporating a stopwatch facility: | |||
| 9102 21 00 | With automatic winding | 4.5 % | p/st |
| 9102 29 00 | Other | 4.5 % | p/st |
| Other: | |||
| 9102 91 00 | Electrically operated | 4.5 % | p/st |
| 9102 99 00 | Other | 4.5 % | p/st |
Heading 9103
Clocks with watch movements, excluding clocks of heading 9104:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9103 10 00 | Electrically operated | 4.7 % | p/st |
| 9103 90 00 | Other | 4.7 % | p/st |
Heading 9104 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9104 00 00 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 3.7 % | p/st |
Heading 9105
Other clocks:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Alarm clocks: | |||
| 9105 11 00 | Electrically operated | 4.7 % | p/st |
| 9105 19 00 | Other | 3.7 % | p/st |
| Wall clocks: | |||
| 9105 21 00 | Electrically operated | 4.7 % | p/st |
| 9105 29 00 | Other | 3.7 % | p/st |
| Other: | |||
| 9105 91 00 | Electrically operated | 4.7 % | p/st |
| 9105 99 00 | Other | 3.7 % | p/st |
Heading 9106
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders):
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9106 10 00 | Time-registers; time-recorders | 4.7 % | p/st |
| 9106 90 00 | Other | 4.7 % | p/st |
Heading 9107 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9107 00 00 | Time switches, with clock or watch movement or with synchronous motor | 4.7 % | p/st |
Heading 9108
Watch movements, complete and assembled:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Electrically operated: | |||
| 9108 11 00 | With mechanical display only or with a device to which a mechanical display can be incorporated | 4.7 % | p/st |
| 9108 12 00 | With opto-electronic display only | 4.7 % | p/st |
| 9108 19 00 | Other | 4.7 % | p/st |
| 9108 20 00 | With automatic winding | 5 % | p/st |
| 9108 90 00 | Other | 5 % | p/st |
Heading 9109
Clock movements, complete and assembled:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9109 10 00 | Electrically operated | 4.7 % | p/st |
| 9109 90 00 | Other | 4.7 % | p/st |
Heading 9110
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Of watches: | |||
| 9110 11 | Complete movements, unassembled or partly assembled (movement sets): | ||
| 9110 11 10 | With balance wheel and hairspring | 5 % | p/st |
| 9110 11 90 | Other | 4.7 % | p/st |
| 9110 12 00 | Incomplete movements, assembled | 3.7 % | |
| 9110 19 00 | Rough movements | 4.7 % | |
| 9110 90 00 | Other | 3.7 % |
Heading 9111
Watch cases and parts thereof:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9111 10 00 | Cases of precious metal or of metal clad with precious metal | 0,5 € p/st MIN 2,7 MAX 4,6 | p/st |
| 9111 20 00 | Cases of base metal, whether or not gold- or silver-plated | 0,5 € p/st MIN 2,7 MAX 4,6 | p/st |
| 9111 80 00 | Other cases | 0,5 € p/st MIN 2,7 MAX 4,6 | p/st |
| 9111 90 00 | Parts(194) | 0,5 € p/st MIN 2,7 MAX 4,6 |
- (194) Upon import into the European Union, the supplementary unit applied for duty purposes is p/st.
Heading 9112
Clock cases and cases of a similar type for other goods of this chapter, and parts thereof:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9112 20 00 | Cases | 2.7 % | p/st |
| 9112 90 00 | Parts | 2.7 % |
Heading 9113
Watch straps, watch bands and watch bracelets, and parts thereof:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9113 10 | Of precious metal or of metal clad with precious metal: | ||
| 9113 10 10 | Of precious metal | 2.7 % | |
| 9113 10 90 | Of metal clad with precious metal | 3.7 % | |
| 9113 20 00 | Of base metal, whether or not gold- or silver-plated | 6 % | |
| 9113 90 00 | Other | 6 % |
Heading 9114
Other clock or watch parts:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9114 30 00 | Dials | 2.7 % | |
| 9114 40 00 | Plates and bridges | 2.7 % | |
| 9114 90 | Other: | ||
| 9114 90 10 | Springs, including hairsprings | 3.7 % | |
| 9114 90 90 | Other | 2.7 % |
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