This heading covers mechanical and electrical (mostly electronic) timekeeping instruments with case and movement, of a kind intended to be worn or carried and designed to function in all positions, which indicate the time or measure intervals of time, regardless of the thickness of the movement. These include wrist-watches, pocket-watches, fob-watches, watches for carrying in handbags, watches mounted in brooches, rings, etc. However, timepieces incorporating a stand, however simple, should not be regarded as watches. The heading covers not only watches with simple movements but also those with complex systems (i.e., incorporating extra elements in addition to those for simply indicating hours, minutes and seconds), for example, chronograph watches, alarm watches, repeaters and striking watches, automatic watches, calendar watches and watches indicating the working reserve. The heading includes fancy or special-feature watches, such as watertight, shock-proof or antimagnetic watches; eight-day watches; self-winding watches; watches with luminous dials and hands; watches with centre-seconds hands or special dials; handless watches; sports watches (e.g., watches for skin divers, with built-in depth indicator); Braille watches. Chronometer watches are high precision watches which have been tested in different positions and at variable temperatures. This group also includes deck watches, but not marine chronometers and the like (heading 91.05). Chronograph watches not only show the time of day but can also be used to measure comparatively short periods of time. Those with hands have two special hands in addition to the usual three hands (for hours, minutes and seconds), i.e., a centre-seconds hand, which makes one complete revolution per minute and can be started, stopped and brought back to zero by means of a pendant or knob, and a hand which records how many minutes the centre-seconds hand has been in operation. Certain chronograph watches have a further seconds hand. The heading also covers stop-watches. Those with hands differ from the chronograph watches described above in that they do not have the usual hour, minute and seconds hands, but only the centre-seconds hand (with or without a further seconds hand) and the minute recording hand. However, electronic stop watches frequently have a subsidiary facility to indicate the time of day. Chronograph watches and stop-watches may mark fifths, tenths, hundredths and thousandths of a second. They are sometimes equipped with special devices so that the speed of a runner, a motor vehicle, sound, etc., the pulse rate, the output of a machine, etc., can be determined without calculation. Certain of these may also have devices for recording the time. Wrist-straps presented with their watches (whether or not attached) are classified in this heading. The heading excludes the following when separately presented : watch cases and parts of watch cases (heading 91.11), watch movements (heading 91.08 or 91.10), watch straps, watch bands and watch bracelets (heading 91.13) and parts of movements (generally heading 91.10 or 91.14). The heading further excludes :(a) Pedometers (heading 90.29). (b) Clocks with watch movements (heading 91.03). (c) Instrument panel clocks and clocks of a similar type, for vehicles, aircraft, spacecraft or vessels (heading 91.04).
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