Smart watch (Tariff notice 10)
Check the tariff classification for smart watches.
New regulation
A new regulation was published on 27 March 2024 and entered into force 20 days after this date.
Please note: HMRC omitted to publish this regulation in 2024.
L Series
Reg. 2024/964
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9102 12 00
Description of goods
A wrist-wearable, battery-operated device (so-called ‘smart watch’), consisting of a touch sensitive AMOLED colour display with a diagonal measurement of approximately 2.8 cm and a silicone strap, put up in a set for retail sale together with its charger.
The device also contains:
- 2 MB RAM, 32 MB ROM
- 159 mAh battery
- accelerometer sensor, gyro sensor, optical heart rate sensor
- Bluetooth 5.1 connectivity
The device is not equipped with an eSIM/SIM card and neither can a SIM card be inserted in it. It does not have Near Field Communication capability.
The device, without being paired with another device, can be used for the following:
- displaying the time and date
- measuring heart rate
- measuring the time of the phases of sleep
- counting the number of steps taken
- recording speed
The device can be paired or connected with another device, such as a smartphone (‘host device’) via Bluetooth.
After pairing, the measured data is transmitted to the host device for further processing (via its applications). After pairing, the device also allows features such as:
- receiving phone call notifications with the possibility to reject them only (the phone calls cannot be answered)
- checking SMS notifications by displaying the first part of the text and reacting to them (the device offers an SMS quick reply function with predefined short texts, however it is not possible to compose a full, customised message)
- operating music player applications on the host device
- operating various functions related to physical health and sport activities programmes
- tracking stress level
Reason
Classification is determined by general rules 1, 3(b), 3(c) and 6 for the interpretation of the Combined Nomenclature (‘GIR’), Note 1(n) to Section XVI and by the wording of CN codes 9102 and 9102 12 00.
The smart watch and the charger are considered as goods put up in a set for retail sale within the terms of GIR 3(b). The smart watch is the component which gives the whole the essential character.
The smart watch is a composite article designed for the purpose of performing functions of heading 8517 (communication apparatus), heading 9029 (pedometer), heading 9031 (measuring or checking apparatus) and heading 9102 (wristwatch).
The smart watch has numerous functions of other headings than of heading 8517 which can be performed without being paired with another device, such as measuring heart rate, counting the number of steps taken or displaying the time and date. The various functions performed by the smart watch are equally important for its use. Consequently, it is not possible to determine its principal function, i.e. the component that gives the device its essential character within the meaning of GIR 3(b). The smart watch is thus not comparable to the article described in the Harmonized System Classification Opinion 8517.62/23.
Consequently, the smart watch is to be classified under the CN code which occurs last in numerical order among those which equally merit consideration by application of GIR 3(c).
Therefore, the smart watch is to be classified under CN code 9102 12 00 as wristwatches, electrically operated, whether or not incorporating a stopwatch facility, with optoelectronic display only.
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.