Classification of watch crystals clarified as clock or watch glass, determining tariff treatment and customs classification consequences. Watch crystals used as coverings for watches are classifiable as clock or watch glass rather than as other clock or watch parts. Manufactured from mineral crystal blanks by lapping, diamond grinding, surface lapping, heat treatment and polishing to obtain required shapes and hardness, these glasses fall under the tariff heading corresponding to clock or watch glass; the tariff conference recommendation to that effect was accepted by the Board and communicated to field formations and trade.
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Provisions expressly mentioned in the judgment/order text.
Classification of watch crystals clarified as clock or watch glass, determining tariff treatment and customs classification consequences.
Watch crystals used as coverings for watches are classifiable as clock or watch glass rather than as other clock or watch parts. Manufactured from mineral crystal blanks by lapping, diamond grinding, surface lapping, heat treatment and polishing to obtain required shapes and hardness, these glasses fall under the tariff heading corresponding to clock or watch glass; the tariff conference recommendation to that effect was accepted by the Board and communicated to field formations and trade.
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