UK Harmonised System · Section XVIII — Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

Chapter 91 — Clocks and watches and parts thereof

14 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter does not cover: (a) clock or watch glasses or weights (classified according to their constituent material); (b) watch chains (heading [7113](/headings/7113) or [7117](/headings/7117), as the case may be); (c) parts of general use defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter [39](/chapters/39)) or of precious metal or metal clad with precious metal (generally heading [7115](/headings/7115)); clock or watch springs are, however, to be classified as clock or watch parts (heading [9114](/headings/9114)); (d) bearing balls (heading [7326](/headings/7326) or [8482](/headings/8482), as the case may be); (e) articles of heading [8412](/headings/8412) constructed to work without an escapement; (f) ball bearings (heading [8482](/headings/8482)); or (g) articles of Chapter [85](/chapters/85), not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter [85](/chapters/85)). 2. Heading [9101](/headings/9101) covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of heading [7101](/headings/7101) to [7104](/headings/7104). Watches with case of base metal inlaid with precious metal fall in heading [9102](/headings/9102). 3. For the purposes of this chapter, the expression 'watch movements' means devices regulated by a balance wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12mm in thickness and 50mm in width, length or diameter. 4. Except as provided in note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this chapter.

Headings in Chapter 91

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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