RE: The tariff classification of automatic wristwatches from Japan

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364813 September 30, 2026 CLA-2-91:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 9102.21.9010; 9102.21.9020; 9102.21.9030 Mr. Predrag Savva 1903 Watch Co. 1560 Sugarberry Drive Forney, TX 75126-1399 RE: The tariff classification of automatic wristwatches from Japan Dear Mr. Savva: In your letter dated September 3, 2026, you requested a tariff classification ruling on automatic wristwatches from Japan. Descriptions and photographs were included with your submission. Styles 1903WC001-1 (black dial) and 1903WC001-2 (blue dial) are automatic wristwatches. Both watches feature Miyota 9039 movements containing 24 jewels, stainless-steel cases, and leather straps. The watch movements are mechanical and do not contain batteries. The applicable subheading for the watch movements, cases, and straps of styles 1903WC001-1 and 1903WC001-2 will be 9102.21.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: Other wrist watches, whether or not incorporating a stopwatch facility: With automatic winding: Having over 17 jewels in the movement: Other. The rate of duty will be $1.53 each for the watch movement, plus 4.2 percent on the case, and 2 percent on the strap. In accordance with Statistical Note 1 to Chapter 91, HTSUS, the individual components of the watches and their respective values must be separately reported under the following 10-digit tariff numbers for duty calculation purposes: Movement: 9102.21.9010, HTSUS Case: 9102.21.9020, HTSUS Strap: 9102.21.9030, HTSUS The sum of the values of these individual components shall be equal to the total value of the watch. We recommend obtaining a detailed invoice from the seller to accurately allocate the values of these components. 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