IWC Portugieser 18K Gold Manual Hand-Wound Watch from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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