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Heading 9101 : Wrist-watches,pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.
The Explanatory Note to heading 91.02 applies, mutatis mutandis, to this heading.
In accordance with Note 2 to this Chapter, watches of this heading must have cases wholly of precious metal or of metal clad with precious metal. They may be set with gem stones or with natural or cultured pearls and may be fitted with a cover or have a bracelet of precious metal (gem set or not).
In accordance with Note 7 to Chapter 71, the expression metal clad with precious metal means material made with a base of metal upon one or more surfaces of which there is affixed, by soldering, brazing, welding, hot-rolling or similar mechanical means, a covering of precious metal.
However, watches with case of precious metal or of metal clad with precious metal, having a steel back, fall in heading 91.02, as do watches with case of base metal inlaid with precious metal.
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