Ladies 8-Jewel Diamond Gold Watch from Mexico
A delicate women's watch with a 14K gold case, an 8-jewel movement valued over $15, and bezel-set diamonds. The precious metal case qualifies it for heading 91.01, and the diamonds are considered minor embellishments per Chapter 91 notes. The movement meets the Chapter 91 definition of a watch movement.
Duty Rate — Mexico → Canada
5%
Import Tips
• Declare the diamonds separately for valuation purposes, though they do not change classification
• Keep certification of the gold case and movement jewel count