CLA-2-91:OT:RR:NC:N3:348
Fabian Wolf
Wolf Watches
Lisbergstraße 13
Munich 81249
Germany
RE: The tariff classification of wristwatch from Switzerland
Dear Mr. Wolf:
In your letter dated September 11, 2025, you requested a tariff classification ruling. No sample or item
number was provided. Photos were included in the submission,
The item, Patek Philippe Golden Elipse-1974, is described as an analog wristwatch with a manual wind
movement containing 18 jewels. It has a calfskin leather strap and a 14k yellow case. Gold is considered a
precious metal.
Additional U.S. Note 2 to Chapter 91 states, “Watch straps, watch bands and watch bracelets entered with
wrist watches and of a kind normally sold therewith, whether or not attached, are classified with the watch in
heading 9101 or 9102. Otherwise, watch straps, watch bands and watch bracelets shall be classified in
heading 9113.”
The applicable subheading for the watch will be 9101.29.90, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for wrist watches, pocket watches and other watches, including stop
watches, with case of precious metal or of metal clad with precious metal; other wrist watches, whether or
not incorporating a stop watch facility; other; having over 17 jewels in the movement; other. The rate of duty
will be free.
The applicable subheading for the wristwatch strap will be 9101.29.80, HTSUS, which provides for straps,
bands or bracelets entered with watches of subheading 9101.29.90 and classifiable therewith pursuant to
Additional U.S. Note 2 to this chapter; all the foregoing whether or not attached to such watches at the time
of entry; other. The rate of duty will be 3.1 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Switzerland will
be subject to an additional ad valorem rate of duty of 39 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.58, in addition to subheadings
9101.29.80 and 9101.29.90, HTSUS, listed above.
The tariffs and additional 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/.
Regarding the marking of the wristwatch, the marking statute, Section 304, Tariff Act of 1930, as amended
(19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be
marked in a conspicuous place as legibly and permanently as the nature of the article (or container) will
permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country
of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements
and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates
that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.
The country of origin of a watch is the country of manufacture of the watch movement. The addition of the
hands, dial, case, or watch band add definition to the time piece but do not change the character or use of the
watch movement. In order to satisfy the requirements of 19 U.S.C 1304, a watch must be legibly marked with
the name of the country of manufacture of the watch movement in a conspicuous place.
As a general rule, Section 304, Tariff Act of 1930, marking requirements are best met by marking worked
into the article at the time of manufacture. For example, it is suggested that the country of origin for metal
articles be die-sunk, molded in or etched. See 19 CFR 134.41. However, for Section 304 marking, the
Customs Service normally permits any reasonable method of marking that will remain on the article during
handling until it reaches the ultimate purchaser. This includes the use of paper stickers or pressure sensitive
labels and string tags. If paper stickers or pressure sensitive labels are used, section 134.44, Customs
Regulations (19 CFR 134.44), provides that they must be so securely affixed in a conspicuous place that,
unless deliberately removed, they will remain on the article while it is in storage or on display and until it is
delivered to the ultimate purchaser. A conspicuous location includes marking the watch on the face of the
dial or on the outside surface of the back cover of the watch case.
Regarding the marking of watch bands, Customs determined in Headquarter’s Ruling Letter 560471 dated
January 5, 1997, that watch straps and bands assembled to a watch in the same country where the movement
is assembled are substantially transformed and become a product of that country. In that situation, assuming
that the country of origin marking of the watch is conspicuous, legible and permanent, the band is not
required to be separately marked.
Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with section 11.9, Customs
Regulations (19 CFR 11.9), provides that watches must also be marked in accordance with the special
marking requirements set forth in Chapter 91, Additional U.S. Note 4 of the Harmonized Tariff Schedule of
the United States (HTSUS) (19 USC 1202). This note requires that any watch movement or case provided for
in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be
permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving,
stamping (including by means of indelible ink), or mold-marking (either indented or raised), as specified in
the provisions of this note. This marking is mandatory. Customs has no authority for granting exceptions to
the special marking requirements for watches.
Section (a) of Additional U.S. Note 4 of Chapter 91 requires that watch movements shall be marked on one
or more of the bridges or top plates to show the name of the country of manufacture; the name of the
manufacturer or purchaser; and, in words, the number of jewels, if any, serving a mechanical purpose as
frictional bearings. Section (c) of Additional U.S. Note 4 of Chapter 91 requires that watch cases shall be
marked on the inside or outside of the back cover to show the name of the country of manufacture; and the
name of the manufacturer or purchaser. The country of manufacture in these requirements refers to where the
movements and cases are manufactured rather than where the watch was made. The special marking must be
accomplished by one of the methods specified in the Additional U.S. Note 4 of Chapter 91, and using stickers
is not an acceptable alternative.
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 [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division