The tariff classification of four automatic analog wrist watches from Switzerland
Active· CBP ruling HQ N362026· Issued 2026-06-16
Ruling text
N362026 June 16, 2026 CLA-2-91:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 9102.21.7010; 9102.21.7020; 9102.21.7030; 9102.21.9010; 9102.21.9020; 9102.21.9030 Simon Chambers Bamford Watch Department Limited 80 South Audley Street London W1K 1JH United Kingdom RE: The tariff classification of four automatic analog wrist watches from Switzerland Dear Mr. Chambers: In your letter dated June 3, 2026, you requested a tariff classification ruling on four wrist watches. In lieu of samples, description and photographs were provided. The four products, identified as Items 1, 2, 3 and 4, are mechanically operated analog wrist watches with automatic (self-winding) movements containing 25 jewels. None of the watch cases are constructed from precious metal. Item 1 features a stainless-steel case fitted with a nylon canvas fabric watch strap. Item 2 has a stainless-steel case with a stainless-steel strap. Item 3 has a forged carbon case with a rubber strap. Item 4 has a ceramic case with a rubber strap. You suggested classifying these four watches under subheading 9102.21, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wrist watches with case other than of precious metal or of metal clad with precious metal, non-electrically operated, with automatic winding, having over 17 jewels in the movement. We agree with your proposed 6-digit classification. The applicable subheading for Item 1 and Item 2 will be 9102.21.70, HTSUS, which provides for wrist watches with cases other than of precious metal or of metal clad with precious metal, non-electrically operated, with automatic winding, having over 17 jewels in the movement, and featuring a strap, band or bracelet of textile material or of base metal. In accordance with Statistical Note 1 of the HTSUS, the applicable statistical suffixes for subheading 9102.21.70 are as follows: For the movement: 9102.21.7010, HTSUS. The rate of duty will be $1.53 each. For the case: 9102.21.7020, HTSUS. The rate of duty will be 4.2 percent ad valorem. For the strap: 9102.21.7030. HTSUS. The rate of duty will be 9.8 percent ad valorem. The applicable subheading for Item 3 and Item 4 will be 9102.21.90, HTSUS, which provides for wrist watches with cases other than of precious metal or of metal clad with precious metal, non-electrically operated, with automatic winding, having over 17 jewels in the movement, featuring a strap, band or bracelet of material other than textile or base metal. In accordance with Statistical Note 1 of the HTSUS, the applicable statistical suffixes for subheading 9102.21.90 are as follows: For the movement: 9102.21.9010, HTSUS. The rate of duty will be $1.53 each. For the case: 9102.21.9020, HTSUS. The rate of duty will be 4.2 percent ad valorem. For the strap: 9102.21.9030. HTSUS. The rate of duty will be 2 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N362026, retrieved 2026-10-12T06:05:46Z, republished verbatim. This digest is informational; only CBP issues binding rulings.