HSN chapter guide
Chapter 91 — Clocks & watches
65 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- This Chapter does not cover: (a) Clock or watch glasses or weights (classified according to their constituent material); (b) Watch chains (heading 71.13 or 71.17, 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) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14); (d) Bearing balls (heading 73.26 or 84.82); (e) Articles of heading 84.12 constructed to work without an escapement; (f) Ball bearings (heading 84.82); (g) Articles of Chapter 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).
- Heading 91.01 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 headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.
- 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 12 mm in thickness and 50 mm in width, length or diameter.
- 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.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 9101 11 00 | With mechanical display only | 20% |
| 9101 19 00 | Other | 20% |
| 9101 21 00 | With automatic winding | 20% |
| 9101 29 00 | Other | 20% |
| 9101 91 10 | Pocket watches | 20% |
| 9101 91 20 | Stop watches | 20% |
| 9101 91 90 | Other | 20% |
| 9101 99 10 | Pocket watches | 20% |
| 9101 99 20 | Stop watches | 20% |
| 9101 99 90 | Other | 20% |
| 9102 11 00 | With mechanical display only | 20% |
| 9102 12 00 | With opto-electronic display only | 20% |
| 9102 19 00 | Other | 20% |
| 9102 21 00 | With automatic winding | 20% |
| 9102 29 00 | Other | 20% |
| 9102 91 10 | Pocket watches | 20% |
| 9102 91 20 | Stop watches | 20% |
| 9102 91 90 | Other | 20% |
| 9102 99 10 | Pocket watches | 20% |
| 9102 99 20 | Stop watches | 20% |
| 9102 99 90 | Other | 20% |
| 9103 10 00 | Electrically operated | 20% |
| 9103 90 00 | Other | 20% |
| 9104 00 00 | INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS | 15% |
| 9105 11 00 | Electrically operated | 20% |
| 9105 19 00 | Other | 20% |
| 9105 21 00 | Electrically operated | 20% |
| 9105 29 00 | Other | 20% |
| 9105 91 00 | Battery, accumulator or mains powered | 20% |
| 9105 99 10 | Time pieces | 20% |
| 9105 99 90 | Other | 20% |
| 9106 10 00 | Time-registers; time-recorders | 10% |
| 9106 90 00 | Other | 10% |
| 9107 00 00 | TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR | 10% |
| 9108 11 00 | With mechanical display only or with a device to which a mechanical display can be incorporated | 5% |
| 9108 12 00 | With opto-electronic display only | 5% |
| 9108 19 00 | Other | 5% |
| 9108 20 00 | With automatic winding | 5% |
| 9108 90 00 | Other | 5% |
| 9109 10 10 | Of alarm clocks | 10% |