CTHRepealedAct
Customs Tariff Act 1987
Part 91
Start here
Get a plain-English read of Part 91
Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.
Chapter 91
Clocks and watches and parts thereof
1 .-This Chapter does not cover:
(a) Clock or watch glasses or weights (classified according to their constituent material);
(b) Watch chains (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 7115); clock or watch springs are, however, to be classified as clock or watch parts (9114);
(d) Bearing balls (7326 or 8482, as the case may be);
(e) Articles of 8412 constructed to work without an escapement;
(f) Ball bearings (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.- 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 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in 9102.
3.- For the purposes of this Chapter, “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.
| 9101 | WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------ | --- |
| 9101.1 | - Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility: | |
| 9101.11.00 | - - With mechanical display only | 2% |
| 9101.12.00 | - - With opto-electronic display only | 2% |
| 9101.19.00 | - - Other | 2% |
| 9101.2 | - Other wrist-watches, whether or not incorporating a stopwatch facility: | |
| 9101.21.00 | - - With automatic winding | 2% |
| 9101.29.00 | - - Other | 2% |
| 9101.9 | - Other: | |
| 9101.91.00 | - - Battery or accumulator powered | 2% |
| 9101.99.00 | - - Other | 2% |
| | SCHEDULE 3—continued | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 9102 | WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, OTHER THAN THOSE OF 9101: | |
| 9102.1 | - Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility: | |
| 9102.11.00 | - - With mechanical display only | 2% |
| 9102.12.00 | - - With opto-electronic display only | 2% |
| 9102.19.00 | - - Other | 2% |
| 9102.2 | - Other wrist-watches, whether or not incorporating a stopwatch facility: | |
| 9102.21.00 | - - With automatic winding | 2% |
| 9102.29.00 | - - Other | 2% |
| 9102.9 | - Other: | |
| 9102.91.00 | - - Battery or accumulator powered | 2% |
| 9102.99.00 | - - Other | 2% |
| 9103 | CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF 9104: | |
| 9103.10.00 | - Battery or accumulator powered | 2% |
| 9103.90.00 | - Other | 2% |
| 9104.00.00 | INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS | 2% |
| 9105 | OTHER CLOCKS: | |
| 9105.1 | - Alarm clocks: | |
| 9105.11.00 | - - Battery, accumulator or mains powered | 2% |
| 9105.19.00 | - - Other | 2% |
| 9105.2 | - Wall clocks: | |
| 9105.21.00 | - - Battery, accumulator or mains powered | 2% |
| 9105.29.00 | - - Other | 2% |
| 9105.9 | - Other: | |
| 9105.91.00 | - - Battery, accumulator or mains powered | 2% |
| 9105.99.00 | - - Other | 2% |
| 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): | |
| 9106.10.00 | - Time-registers; time-recorders | 5% |
| 9106.20.00 | - Parking meters | 2% |
| 9106.90.00 | - Other | 2% |
| 9107.00.00 | TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR | 20%DC:15% |
| 9108 | WATCH MOVEMENTS, COMPLETE AND ASSEMBLED: | |
| 9108.1 | - Battery or accumulator powered: | |
| | SCHEDULE 3—continued | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------- |
| 9108.11.00 | - - With mechanical display only or with a device to which a mechanical display can be incorporated | 2% |
| 9108.12.00 | - - With opto-electronic display only | 2% |
| 9108.19.00 | - - Other | 2% |
| 9108.20.00 | - With automatic winding | 2% |
| 9108.9 | - Other: | |
| 9108.91.00 | - - Measuring 33.8 mm or less | 2% |
| 9108.99.00 | - - Other | 2% |
| 9109 | CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED: | |
| 9109.1 | - Battery, accumulator or mains powered: | |
| 9109.11.00 | - - Of alarm clocks | 2% |
| 9109.19 | - - Other: | |
| 9109.19.10 | ---For goods of 9107.00.00 | 20%DC:15% |
| 9109.19.90 | ---Other | 2% |
| 9109.90.00 | - Other | 2% |
| 9110 | COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS: | |
| 9110.1 | - Of watches: | |
| 9110.11.00 | - - Complete movements, unassembled or partly assembled (movements sets) | 2% |
| 9110.12.00 | - - Incomplete movements, assembled | 2% |
| 9110.19.00 | - - Rough movements | 2% |
| 9110.90 | - Other: | |
| 9110.90.10 | ---For goods of 9107.00.00 | 20%DC:15% |
| 9110.90.90 | ---Other | 2% |
| 9111 | WATCH CASES AND PARTS THEREOF: | |
| 9111.10.00 | - Cases of precious metal or of metal clad with precious metal | 2% |
| 9111.20.00 | - Cases of base metal, whether or not gold-or silver-plated | 2% |
| 9111.80.00 | - Other cases | 2% |
| 9111.90.00 | - Parts | 2% |
| 9112 | CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF: | |
| 9112.10.00 | - Cases of metal | 2% |
| 9112.80.00 | - Other cases | 5% |
| 9112.90.00 | -Parts | 2% |
| 9113 | WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF: | |
| 9113.10.00 | - Of precious metal or of metal clad with precious metal | 25%DC:20%CAN:15% |
| | SCHEDULE 3—continued | |
| ---------- | ----------------------------------------------------- | ---------------- |
| 9113.20.00 | - Of base metal, whether or not gold-or silver-plated | 25%DC:20% |
| 9113.90.00 | - Other | 25%DC:20%CAN:15% |
| 9114 | OTHER CLOCK OR WATCH PARTS: | |
| 9114.10.00 | - Springs, including hair-springs | 2% |
| 9114.20.00 | - Jewels | 2% |
| 9114.30.00 | - Dials | 2% |
| 9114.40.00 | - Plates and bridges | 2% |
| 9114.90 | - Other: | |
| 9114.90.10 | ---For goods of 9107.00.00 | 20%DC:15% |
| 9114.90.90 | ---Other | 2% |