HS 910521 Wall clocks

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What products does HS 910521 cover?

This subheading covers wall clocks, as defined by the World Customs Organization's Harmonized System Nomenclature. Specifically, it pertains to clocks designed to be affixed to walls, encompassing a wide array of timekeeping devices. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, generally include clocks with cases or mechanisms intended for wall mounting, irrespective of their power source (e.g., battery-operated, electric, or mechanical). This category excludes clocks that are primarily designed for other placements, such as table clocks or grandfather clocks.

What falls outside HS 910521?

The following products are excluded from HS 910521: clocks not designed for wall mounting, such as table clocks (HS 910529), mantel clocks, or alarm clocks that are primarily portable. Also excluded are timepieces that are integral parts of other appliances or machinery, such as the clock in a car dashboard or a microwave oven. Furthermore, decorative items that merely resemble clocks but do not function as timekeeping devices would typically be classified under their respective material or decorative item headings, not within Chapter 91.

What are common classification mistakes for HS 910521?

A common error is misclassifying decorative wall items that incorporate a timekeeping mechanism but are primarily considered art or ornamentation. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, classification should be based on the essential character of the good. If the artistic or decorative element is dominant over the timekeeping function, it may fall under a different heading. Another mistake is classifying clocks designed for other placements, like freestanding clocks, under this specific wall clock subheading.

How should importers classify products under HS 910521?

The correct procedure for classifying wall clocks under HS 910521 involves a detailed examination of the product's design and intended use. Importers and customs brokers should first consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, for specific product notes and definitions. They must confirm that the clock is indeed designed for wall mounting. If the product has multiple functions or components, GRI 3 should be applied to determine the essential character, ensuring the correct classification based on the product's primary nature and intended purpose.

How is the duty calculated for products under HS 910521?

A decorative wall clock with a metal frame, weighing 1.5 kg and declared at a customs value of $50 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 2.3% ad valorem, applied to the declared customs value ($50 USD × 0.023 = $1.15), plus a specific duty of $2.35 per kilogram ($1.5 kg × $2.35/kg = $3.53). The total duty would be approximately $4.68. This calculation uses rates from the USITC Harmonized Tariff Schedule, which may include both ad valorem and specific duties for certain items.

Which trade agreements reduce duties for HS 910521?

Several free trade agreements may reduce the applicable duty rate for HS 910521, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, wall clocks originating from Canada or Mexico may be eligible for a duty rate of Free, provided they meet the rules of origin. To claim this preference, a self-certified origin statement on the invoice or a separate declaration is typically required. Additionally, depending on the origin country, other preferential agreements like the Generalized System of Preferences (GSP) might offer reduced or free entry, often requiring a Form A certificate.

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