🗂️第91章：Watches and their parts
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 9101110000 | Wrist-watches ,electrically operated, with mechanical display only (with case of precious metal or of metal clad with precious metal ) | 8% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9101191000 | Wrist-watches ,electrically operated, with optoelectronic display only (with case of precious metal or of metal clad with precious metal ) | 8% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9101199000 | Other wrist-watches ,electrically operated, with case of precious metal or of metal clad with precious metal | 8% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9101210010 | Mechanical wrist watches of precious metal, automatic winding, with endangered animal skin (with case of precious metal or of metal clad with precious metal) | 8% | 0 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9101210090 | Other mechanical wrist watches of precious metal, automatic winding(with case of precious metal or of metal clad with precious metal) | 8% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9101290010 | Mechanical wrist watches of precious metal,non-automatic winding, with endangered animal skin(with case of precious metal or of metal clad with precious metal) | 8% | 0 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9101290090 | Other mechanical wrist watches of precious metal, non-automatic winding(with case of precious metal or of metal clad with precious metal) | 8% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9101910000 | Other pocket-watches and other watches, electrically operated, of precious metal(with case of precious metal or of metal clad with precious metal) | 8% | 13 | - |
| 9101990000 | Other mechanical pocket-watches and other watches, of precious metal(with case of precious metal or of metal clad with precious metal) | 15% | 13 | - |
| 9102110000 | Other wrist watches, electrically operated, with mechanical display only(other than with case of precious metal or of metal clad with precious metal) | 10% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9102120000 | Other wrist watches,electrically operated, with optoelectronic display only(other than with case of precious metal or of metal clad with precious metal) | 15% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9102190000 | Other wrist watches, electrically operated(other than with case of precious metal or of metal clad with precious metal) | 8% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9102210010 | Other mechanical wrist watches, automatic winding, with endangered animal skin(other than with case of precious metal or of metal clad with precious metal) | 11% | 0 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9102210090 | Other mechanical wrist watches, automatic winding (other than with case of precious metal or of metal clad with precious metal) | 11% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9102290010 | Mechanical wrist watches, non automatic winding, with endangered animal skin(other than with case of precious metal or of metal clad with precious metal) | 10% | 0 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9102290090 | Other mechanical wrist watches, non-automatic winding(other than with case of precious metal or of metal clad with precious metal) | 10% | 13 | 进口关税完税价格在10000人民币及以上时，税率为20 |
| 9102910000 | Pocket-watches and other watches, electrically operated(other than wrist-watches and with case of precious metal or of metal clad with precious metal) | 10% | 13 | - |
| 9102990000 | Other pocket-watches and other watches, including stop-watches(other than with case of precious metal or of metal clad with precious metal) | 15% | 13 | - |
| 9103100000 | Clocks with watch movements, electrically operated, excluding clocks heading no.91.04 | 15% | 13 | - |
| 9103900000 | Mechanical clocks with watch movements excluding clocks heading no.91.04 | 15% | 13 | - |
| 9104000000 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 10% | 13 | - |
| 9105110000 | Alarm clocks, electrically operated | 15% | 13 | - |
| 9105190000 | Other alarm clocks, mechanical | 10% | 13 | - |
| 9105210000 | Wall clocks, electrically operated | 15% | 13 | - |
| 9105290000 | Other wall clocks, mechanical | 10% | 13 | - |
| 9105911000 | Astronomical chronometer, electrically operated | 2% | 13 | - |
| 9105919000 | Other clocks, electrically operated (other than alarm clock, wall clock and astronomical chronometer) | 15% | 13 | - |
| 9105990000 | Other clocks, mechanical (other than alarm clock, wall clock) | 10% | 13 | - |
| 9106100000 | Time-registers; time-recorders | 10% | 13 | - |
| 9106900000 | Other time of day recording apparatus and the like(including apparatus for measuring, recording or otherwise indicating intervals of time) | 10% | 13 | - |
| 9107000000 | Time switches with clock or watch movement or with synchronous motor | 8% | 13 | - |
| 9108110000 | Watch movements, complete and assembled, with mechanical display only or with a device to which a mechanical display can be incorporated | 16% | 13 | - |
| 9108120000 | Watch movements, complete and assembled, with optoelectronic display only | 16% | 13 | - |
| 9108190000 | Other watch movements, complete and assembled, other than subheadings no.9108.1100 and 9108.12 | 16% | 13 | - |
| 9108200000 | Watch movements, complete and assembled, automatic winding | 16% | 13 | - |
| 9108901000 | Watch movements, complete and assembled, mechanical, measuring 33.8 mm or less, non-automatic winding | 16% | 13 | - |
| 9108909000 | Other watch movements, complete and assembled, mechanical, measuring more than 33.8 mm, non-automatic winding | 16% | 13 | - |
| 9109100000 | Clock movements, complete and assembled, electrically operated | 16% | 13 | - |
| 9109900000 | Clock movements, complete and assembled, mechanical | 16% | 13 | - |
| 9110110000 | Complete movements, unassembled or partly assembled(movement sets)of watches | 16% | 13 | - |
| 9110120000 | Incomplete movements, assembled, of watches | 16% | 13 | - |
| 9110190000 | Rough movements of watches | 16% | 13 | - |
| 9110901000 | Complete movements, unassembled or partly assembled, of clocks | 16% | 13 | - |
| 9110909000 | Incomplete clock movements, whether or not assembled | 16% | 13 | - |
| 9111100010 | Watch cases of gold, containing 80% or more by weight of gold | 14% | 0 | - |
| 9111100090 | Other watchcases of precious metal or of metal clad with precious metal | 14% | 0/13 | - |
| 9111200000 | Cases of base metal, whether or not gold-plated or silver-plated | 14% | 13 | - |
| 9111800000 | Other watch cases | 14% | 13 | - |
| 9111900000 | Parts of watch cases | 14% | 0/13 | - |
| 9112200000 | Clock cases and cases of a similar type for other goods of this chapter | 14% | 13 | - |
| 9112900000 | Parts of clock cases | 12% | 13 | - |
| 9113100010 | Gold watch straps, containing 80% or more by weight of gold | 20% | 0 | - |
| 9113100090 | Watch bands and parts thereof, of precious metal or of metal clad with precious metal | 20% | 0/13 | - |
| 9113200000 | Watch bands and parts thereof of base metal,whether or not gold-plated or silver-plated | 14% | 13 | - |
| 9113900010 | Watch straps and bands, and parts thereof, of endangered animal skin | 14% | 0 | - |
| 9113900090 | Other non-metal watch straps, watch bands and watch bracelets, and parts thereof | 14% | 13 | - |
| 9114100000 | The clock, the hair of the clock | 14% | 13.00 | 17.00 |
| 9114300000 | Dials | 14% | 13 | - |
| 9114400000 | Plates and bridges of clock or watch | 14% | 13 | - |
| 9114901000 | Jewel bearings of clock or watch | 14% | 13 | - |
| 9114902000 | Springs of clock or watch parts, including hair-springs | 14% | 0 | 13 |
| 9114909000 | Other clock or watch parts, not specified in heading no.91. | 14% | 13 | - |