Smart watch straps, watch bands and watch bracelets (Tariff notice 11)
Check the tariff classification for all kinds of watch straps, watch bands and watch bracelets used for fastening watches to the wrist.
New explanatory notes
A new regulation was published on 6 April 2022.
Explanatory Notes to the Combined Nomenclature of the European Union (2022/C 233/09).
This is considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9113
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 ( 1 ), the Explanatory Notes to the Combined Nomenclature of the European Union ( 2 ) are hereby amended as follows:
On page 394, the following explanatory note is inserted:
‘9113’ Watch straps, watch bands and watch bracelets, and parts thereof
This heading covers all kinds of watch straps, watch bands and watch bracelets used for fastening all kinds of watches to the wrist (see also the Harmonised System Explanatory Notes to heading 9113). This includes straps, bands and bracelets for:
-
watches and so called ‘smart-watches’ of headings 9101 and 9102; and
-
so-called ‘smart-watches’ of heading 8517 (including straps, bands and bracelets equipped with special adaptors or proprietary fastening devices for attaching solely to a specific ‘smartwatch’).
The classification at the subheading level is determined by their constituent material. Straps, bands and bracelets consisting of different materials are classified according to the constituent material which gives them the essential character within the meaning of general rule 3 (b).’
On page 352, the following explanatory note is inserted:
‘8517 79 00
Other
This subheading does not cover separately presented straps, bands and bracelets used for fastening so-called ‘smart-watches’ of heading 8517 to the wrist (heading 9113). Even if equipped with special adaptors or proprietary fastening devices for attaching solely to a specific so-called ‘smartwatch’ device the bands, straps and bracelets remain classified in heading 9113.
See the explanatory note to heading 9113.’
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.