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Current tariff classification

Schedule 3 - Section XVIII

Section XVIII - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

Chapter 91 - Clocks and watches and parts thereof

Notes.

  1. This Chapter does not cover:
    1. Clock or watch glasses or weights (classified according to their constituent material);
    2. Watch chains (7113 or 7117, as t​he case may be);
    3. 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 7113 or 7115); clock or watch springs are, however, to be classified as clock or watch parts (9114);
    4. Bearing balls (7326 or 8482, as the case may be);
    5. Articles of 8412 constructed to work without an escapement;
    6. Ball bearings (8482); or
    7. 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
9102
Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of 9101
9103
Clocks with watch movements, excluding clocks of 9104.00.00
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
9105
Other clocks
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)
9107
Time switches with clock or watch movement or with synchronous motor
9108
Watch movements, complete and assembled
9109
Clock movements, complete and assembled
9110
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
9111
Watch cases and parts thereof
9112
Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof
9113
Watch straps, watch bands and watch bracelets, and parts thereof
9114
Other clock or watch parts
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9101WRIST-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, electrically operated, whether or not incorporating a stop-watch facility:
9101.11.00 36 No-- With mechanical display onlyFree View TCOs for 9101.11.00
9101.19.00 37 No-- OtherFree View TCOs for 9101.19.00
9101.2- Other wrist-watches, whether or not incorporating a stop-watch facility:
9101.21.00 04 No-- With automatic windingFree View TCOs for 9101.21.00
9101.29.00 39 No-- OtherFree View TCOs for 9101.29.00
9101.9 - Other:
9101.91.00 40 No-- Electrically operatedFree View TCOs for 9101.91.00
9101.99.00 41 No-- OtherFree View TCOs for 9101.99.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9102WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, OTHER THAN THOSE OF 9101:
9102.1- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
9102.11.00 42 No-- With mechanical display onlyFree View TCOs for 9102.11.00
9102.12.00 43 No-- With opto-electronic display onlyFree View TCOs for 9102.12.00
9102.19.00 44 No-- OtherFree View TCOs for 9102.19.00
9102.2- Other wrist-watches, whether or not incorporating a stop-watch facility:
9102.21.00 11 No-- With automatic windingFree View TCOs for 9102.21.00
9102.29.00 45 No-- OtherFree View TCOs for 9102.29.00
9102.9- Other:
9102.91.00 46 No-- Electrically operatedFree View TCOs for 9102.91.00
9102.99.00 47 No-- OtherFree View TCOs for 9102.99.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9103CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF 9104.00.00:
9103.10.00 48 No- Electrically operatedFree View TCOs for 9103.10.00
9103.90.00 49 No- OtherFree View TCOs for 9103.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9104.00.00 17 NoINSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELSFree View TCOs for 9104.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9105OTHER CLOCKS:
9105.1- Alarm clocks:
9105.11.00 50 No-- Electrically operatedFree View TCOs for 9105.11.00
9105.19.00 59 No-- OtherFree View TCOs for 9105.19.00
9105.2- Wall clocks:
9105.21.00 53 No-- Electrically operatedFree View TCOs for 9105.21.00
9105.29.00 60 No-- OtherFree View TCOs for 9105.29.00
9105.9- Other:
9105.91.00 56 No-- Electrically operatedFree View TCOs for 9105.91.00
9105.99.00 63 No-- OtherFree View TCOs for 9105.99.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9106TIME 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 27 No- Time-registers; time-recorders5% DCS:Free View TCOs for 9106.10.00
9106.90.00- OtherFree View TCOs for 9106.90.00
10 No Parking meters
29 No Other
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9107.00.00 24 NoTIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR5% View TCOs for 9107.00.00
View TCOs for 9107.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9108WATCH MOVEMENTS, COMPLETE AND ASSEMBLED:
9108.1- Electrically operated:
9108.11.00 32 No-- With mechanical display only or with a device to which a mechanical display can be incorporatedFree View TCOs for 9108.11.00
9108.12.00 33 No-- With opto-electronic display onlyFree View TCOs for 9108.12.00
9108.19.00 34 No-- OtherFree View TCOs for 9108.19.00
9108.20.00 04 No- With automatic windingFree View TCOs for 9108.20.00
9108.90.00 40 No- OtherFree View TCOs for 9108.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9109CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED:
9109.10.00 20 No- Electrically operatedFree View TCOs for 9109.10.00
9109.90.00 39 No- OtherFree View TCOs for 9109.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9110COMPLETE 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 11 SR-- Complete movements, unassembled or partly assembled (movement sets)Free View TCOs for 9110.11.00
9110.12.00 12 ..-- Incomplete movements, assembledFree View TCOs for 9110.12.00
9110.19.00 13 ..-- Rough movementsFree View TCOs for 9110.19.00
9110.90- Other: View TCOs for 9110.90
9110.90.10 14 ..--- Of goods of 9107.00.005% View TCOs for 9110.90.10
9110.90.90 15 ..--- OtherFree View TCOs for 9110.90.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9111WATCH CASES AND PARTS THEREOF:
9111.10.00 16 No- Cases of precious metal or of metal clad with precious metalFree View TCOs for 9111.10.00
9111.20.00 17 No- Cases of base metal, whether or not gold- or silver-platedFree View TCOs for 9111.20.00
9111.80.00 18 No- Other casesFree View TCOs for 9111.80.00
9111.90.00 19 ..- PartsFree View TCOs for 9111.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9112CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF:
9112.20.00 41 No- CasesFree View TCOs for 9112.20.00
9112.90.00 22 ..- PartsFree View TCOs for 9112.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9113WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF:
9113.10.00 23 ..- Of precious metal or of metal clad with precious
metal
5% CA:Free View TCOs for 9113.10.00
View TCOs for 9113.10
9113.20.00 24 ..- Of base metal, whether or not gold- or silver-platedFree View TCOs for 9113.20.00
9113.90.00 25 ..- Other5% CA:Free View TCOs for 9113.90.00
View TCOs for 9113.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
9114OTHER CLOCK OR WATCH PARTS:
9114.30.00 28 ..- DialsFree View TCOs for 9114.30.00
9114.40.00 29 ..- Plates and bridgesFree View TCOs for 9114.40.00
9114.90.00 90 ..- OtherFree View TCOs for 9114.90.00

Footnote

V.1

Operative 1/1/22

 Subheading 9114.10.00 repealed.


# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.​

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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