IWC Portugieser 18K Gold Manual Hand-Wound Watch from China
Large dress watch in 18K rose gold featuring manual calibre with 19 jewels, sector dial and railroad minutes track. Classified 9101.29.90 as wristwatch with precious metal case, manual movement over 17 jewels. Size doesn't affect wristwatch classification per chapter notes.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Oversized cases (40mm+) still wristwatches; distinguish from pocket watches by strap/lug design
• Railroad track complications document as standard timekeeping, not special features
• Rose gold patina development; import condition affects valuation basis