HS 911110 Cases of precious metal or of metal clad with precious metal

Import duty rates for HS code 911110 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under various Free Trade Agreements (FTAs) might apply, such as Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, R, S, SG) which indicates duty-free entry for goods originating from specific partner countries. In the European Union, under the TARIC system, a rate of 0.50 EUR per piece with a minimum of 2.70% and a maximum of 4.60% ad valorem may apply, depending on the specific origin and any applicable trade measures. Always consult the specific tariff schedule of the importing country for the definitive rate.

When a duty calculation involves both a specific rate (per piece) and an ad valorem rate (percentage of value), the final duty is typically the higher of the two calculated amounts, or a combination as specified. For instance, if the EU TARIC indicates a rate of '0.50 EUR / p/st MIN 2.70% MAX 4.60%', and an importer brings in 100 watch cases made of precious metal, valued at $50 each (total value $5,000), the calculation would be: Specific Duty: 100 pieces * 0.50 EUR/piece = 50 EUR. Ad Valorem Duty: 2.70% of $5,000 = $135 (converted to EUR). If 50 EUR is less than the ad valorem calculation (e.g., $135 converted to EUR), the higher amount would be applied. It is crucial to check the exact wording in the TARIC or national tariff schedule for the precise calculation method.

The primary classification criterion for HS code 911110 is that the 'case' must be made of, or be clad with, precious metal. Precious metals typically include gold, silver, and platinum group metals (platinum, palladium, rhodium, ruthenium, iridium, osmium). 'Clad' means that a layer of precious metal is permanently bonded to a base metal. The item must also be intended for use as a case for clocks or watches, or parts thereof. Items made solely of base metals, even if decorative, would not fall under this heading. Refer to Chapter 71 of the Harmonized System Nomenclature for detailed definitions of precious metals and precious metal clad articles.

When importing goods classified under HS code 911110, standard import documentation is required, along with specific declarations related to the material. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and an import declaration. Crucially, importers may need to provide a declaration or certificate of origin to substantiate claims for preferential duty rates under trade agreements. Furthermore, depending on the importing country's regulations and the value/nature of the precious metal content, documentation proving the composition and value of the precious metal (e.g., assay reports, manufacturer's declaration) might be requested by customs authorities to verify the classification and duty assessment.

Several trade agreements can significantly impact duty rates for HS code 911110. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) and individual FTAs with countries like Australia, South Korea, and Singapore often provide for reduced or duty-free entry if the goods meet the rules of origin. In the European Union, the EU's network of preferential trade agreements with countries worldwide, as well as the Generalized Scheme of Preferences (GSP) for developing countries, can lead to lower duties. The UK also has its own set of trade agreements post-Brexit. Importers should always verify if their goods qualify for preferential treatment under any applicable trade agreement by consulting the relevant agreement text and ensuring they have the necessary proof of origin.