CHAPTER 91

 Notes.

1.-This Chapter does not cover :

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading 71.13 or 71.17, 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 71.15); clock or
     watch springs are, however, to be classified as clock or watch parts (heading 91.14);

(d) Bearing balls (heading 73.26 or 84.82, as the case may be);

(e) Articles of heading 84.12 constructed to work without an escapement;

(f)Ball bearings (heading 84.82); 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 91.01 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  71.01 to 71.04. Watches with case of base metal inlaid with precious
  metal fall in heading 91.02.

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.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

91.01

Wrist-watches, pocket-watches, etc, of precious metal

9101.1100.00

Electronics Wristwatches, pocketwatches and other watches with
mechanical display only

U

20

5

9101.1900.00

Electronics Wristwatches, pocketwatches and other watches without
mechanical display

U

20

5

9101.2100.00

Wristwatches, pocketwatches and other watches with automatic winding

U

20

5

9101.2900.00

Wristwatches, pocketwatches and other watches without automatic
winding

U

20

5

9101.9100.00

Other non specified Electrically operated Wristwatches, pocketwatches and
other watches

U

20

5

9101.9900.00

.01 excl. 9101.9100.00

U

20

5

91.02

Wrist-watches, pocket-watches, etc, (excl. of precious metal)

9102.1100.00

...including stopwatches, excl. 91.01 with mechanical display only

U

20

5

9102.1200.00

...including stopwatches, excl. 91.01 with optoelectronic display only

U

20

5

9102.1900.00

...including stopwatches, excl. 91.01 Not elsewhere specified.

U

20

5

9102.2100.00

wristwatches, whether or not incorporating a stopwatch facility with
automatic winding

U

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

91.02

Wrist-watches, pocket-watches, etc, (excl. of precious metal)

9102.2900.00

Wristwatches, whether or not incorporating stopwatch facility without
automatic winding

U

20

5

9102.9100.00

Other unspecified wristwatches Electrically operated

U

20

5

9102.9900.00

.02

U

20

5

91.03

Clocks with watch movements (excl. clocks of 91.04)

9103.1000.00

.04, electrically operated

U

20

5

9103.9000.00

.04. Non electrically operated

U

20

5

91.04

Instrument panel clocks and clocks of a similar type for vehicles

9104.0000.00

Instrument panel clocks and clocks of a similar type for vehicles, aircraft

U

20

5

91.05

Other clocks, nes

9105.1100.00

Other clocks, Electrically operated

U

20

5

9105.1900.00

Other clocks,not electrically operated (Alarm clocks)

U

20

5

9105.2100.00

Wall clocks Electrically operated

U

20

5

9105.2900.00

Wall clocks not electrically operated

U

20

5

9105.9100.00

.05, Electrically operated

U

20

5

9105.9900.00

.05 not electrically operated

U

20

5

91.06

Time of day recording apparatus and apparatus for indicating time

9106.1000.00

Timeregisters; timerecorders

U

20

5

9106.9000.00

... excl. Timeregisters; timerecorders

U

20

5

91.07

Time switches with clock or watch movement or with synchronous
motor

9107.0000.00

.

U

20

5

91.08

Watch movements, complete and assembled

9108.1100.00

Watch movements, electronics, with mechanical display only or mechanical
display adapter

U

20

5

9108.1200.00

Watch movements, electronics, With optoelectronic display only

U

20

5

9108.1900.00

.

U

20

5

9108.2000.00

Watch movements with automatic winding

U

20

5

9108.9000.00

Watch movements without automatic winding

U

20

5

91.09

Clock movements, complete and assembled

9109.1000.00

Clock movements, complete and assembled electrically operated

U

20

5

9109.9000.00

.

U

20

5

91.10

Complete (unassembled), incomplete and rough watch or clock
movements

9110.1100.00

Complete watch movements, unassembled or partly assembled

U

20

5

9110.1200.00

incomplete watch movements, unassembled or partly assembled

20

5

9110.1900.00

Complete watch Rough movements, unassembled or partly assembled

10

5

9110.9000.00

.10

20

5

91.11

Watch cases and parts thereof

9111.1000.00

Watch Cases of precious metal or of metal clad with precious metal

U

20

5

9111.2000.00

Watch Cases of base metal, whether or not gold or silverplated

U

20

5

9111.8000.00

Other Watch cases

U

20

5

9111.9000.00

Parts of watch cases

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

91.12

Clock cases and cases for other goods of this chapter, and parts
thereof

9112.2000.00

Clock Cases

U

20

5

9112.9000.00

Parts of Clock Cases

10

5

91.13

Watch straps, watch bands and watch bracelets, and parts thereof

9113.1000.00

Watch straps, bands and bracelet of precious metal or of metal clad with
precious metal

20

5

9113.2000.00

Watch straps, bands and bracelet of base metal, whether or not gold or
silverplated

20

5

9113.9000.00

Other Watch straps, not specified

20

5

91.14

Other clock or watch parts

9114.1000.00

Springs, including hairsprings of watches

20

5

9114.3000.00

Dials of watches

20

5

9114.4000.00

Plates and bridges of watches

20

5

9114.9000.00

.

20

5