Hello folks, I'm hoping you can shed some light on a debate in my office over the tariff classification of most of the time measurment devices we see today.
I think this is another example of the customs tariff not keeping up with technology. allow me to explain.
Chapter 91 of the tariff is titled Clocks and watches & parts therefore and includes the obvious articles but also devices like employee punch clocks etc (or it used to). However buried in the fine print of the chapter is a clause that says items classified in chapter 91 are driven (or contain) by a "watch movement" or a synchronous motor. I don't believe this is the case with most time measurement devices today, or am I wrong?
Take for example http://www.timeclockplus.com/products/hardware/rdt/rdt.aspx
I'm sure there is no watch movement in there (That delightful collection of tiny gears, levers and springs in an old fashioned watch). I can't say about the synchronous motor as I'm not sure what that is. Perhaps someone could enlighten me on what a synchronous motor is?
So my contention is that most time measurement devices don't even fall into chapter 91 today. Of course I'm facing a lot of opposition due to the chapter's name. People forget that the first rule governing classification states quite clearly that chapter names are provided for reference only and classification must be done by headings and subheadings only.
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