14K Gold Mechanical Wristwatch with 11 Jewels from Canada
This elegant wristwatch features a 14K gold case and a mechanical movement with 11 jewels, valued under $15 per movement due to simple construction and mass production in regions with low labor costs. It falls under HTS 9101.99.40 as a watch with precious metal case (over 7 but not over 17 jewels) and low-value movement. The gold case qualifies it for Chapter 91 heading 9101 per chapter notes excluding base metal cases.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Obtain assay certificates verifying precious metal content (14K gold) to avoid reclassification to base metal watches under 9102
• Declare movement value separately with supplier invoices; CBP scrutinizes 'under $15' claims for assembled watches
• Ensure movement meets definition (balance wheel/hairspring, ≤12mm thick/50mm wide) per Chapter 91 notes to prevent exclusion