Chapter 91 covers clocks and watches and their parts, including various clocks, watches, timepieces, time recorders, and their dedicated parts. The clocks and watches in this chapter are mainly used for timekeeping, displaying time, or recording time intervals, ranging from everyday wearable watches to precision timing instruments used in industry. However, this chapter does not include toy clocks and watches (Chapter 95), certain measuring instruments (Chapter 90), or simple timer switches (classified according to function). Vehicle-mounted electronic clocks, as part of vehicle interior, are classified in this chapter if their core function is timekeeping. Heading 9105 covers other clocks, including alarm clocks, wall clocks, table clocks, and similar timepieces, but does not include watches (9101, 9102), instrument panel clocks (9104), or instruments equipped with clock movements (such as time recorders, 9106). Clocks under this heading are generally non-portable or fixed installation, such as clocks used in vehicles, ships, or aircraft. Vehicle-mounted electronic clocks that are independent of other vehicle systems and used only for displaying time fall under this heading. First 2 digits 91: indicates Chapter 91 'Clocks and watches and their parts'. Digits 3-4 05: indicates heading 9105 'Other clocks', covering alarm clocks, wall clocks, table clocks, etc. Digits 5-6 21: subheading 9105.21, referring to 'vehicle-mounted electronic clocks', i.e., electronic clocks specifically designed for vehicles (such as cars, trucks, motorcycles, etc.), usually powered by the vehicle's power supply, with time display function, possibly integrating additional information such as temperature and date. This subheading is further distinguished from other electronic clocks (such as 9105.91) and mechanical clocks. Vehicle-mounted electronic clocks are classified under 9105.21 because their core function is timekeeping and they are specifically designed for vehicles, meeting the description of the subheading 'vehicle-mounted electronic clocks'. They differ from instrument panel clocks (9104), which are usually integrated with vehicle instruments and used to display time but may be part of the instrument system; they also differ from watches (9102) because they are non-portable and fixed installation. If the clock has composite functions such as a radio, it may be classified according to the primary function.

Product name: The standard name of the declared commodity should be accurately described as 'vehicle-mounted electronic clock' or specific model, avoiding colloquial terms such as 'car clock'. Brand: Fill in the manufacturer or brand name, such as 'XX brand'; if no brand, indicate 'no brand'. Model: Fill in the specific model or specification of the product to identify product features. Working principle: Explain the timekeeping method, such as 'electronic (quartz oscillation)', 'mechanical', etc. Vehicle-mounted electronic clocks are usually electronic. Power supply method: Indicate the power source type, such as 'vehicle battery power supply (12V/24V)', 'solar', etc. Installation location: Explain the installation location on the vehicle, such as 'instrument panel', 'rearview mirror', etc. Additional functions: If there are functions such as temperature display, calendar, radio, etc., they must be listed, but it must be ensured that timekeeping is the primary function. Product name: vehicle-mounted electronic clock; Brand: XX brand; Model: CLK-2023; Working principle: electronic (quartz oscillation); Power supply method: vehicle battery power supply (12V); Installation location: instrument panel; Additional functions: temperature display, calendar. Confusing vehicle-mounted electronic clocks with car instrument panel assemblies, which may be classified under 8708. Ignoring additional functions; if radio is the primary function, it should be classified under 8527. Not indicating the power supply method, making it impossible to determine whether it is specifically designed for vehicles.

Core basis for classification: 1) Commodity function: primary function is timekeeping; 2) Design purpose: specifically designed for vehicles, fixed installation, usually powered by vehicle power supply; 3) Structure: independent of other vehicle systems, not integrated instruments. If the clock is combined with other vehicle components, it must be classified according to the primary function. Refer to Chapter 91 notes and subheading texts of the Tariff. 9104 Instrument panel clocks and similar clocks: 9104 specifically refers to instrument panel clocks used in vehicles, aircraft, etc., usually integrated with instruments, while 9105.21 is an independent vehicle-mounted electronic clock with a single function. 9102 Watches: 9102 is portable watches that can be worn, while 9105.21 is fixed installation, non-portable. 8527 Radio receivers: If the primary function of the vehicle-mounted electronic clock is radio reception, it is classified under 8527, with timekeeping as a secondary function. 8708 Parts of motor vehicles: 8708 covers vehicle parts, but clocks and watches as independent timepieces, if not dedicated vehicle parts, should be classified under Chapter 91. 9105.91 Other electronic clocks: 9105.91 is other electronic clocks, not specifically for vehicles, while 9105.21 specifically refers to vehicle-mounted electronic clocks. Is the primary function timekeeping? Is it specifically designed for vehicles and fixed installation? Is it powered by vehicle power supply? Is it independent of the vehicle instrument system? Does it have major additional functions such as radio?

What is the difference between a vehicle-mounted electronic clock and a car instrument panel clock? Vehicle-mounted electronic clocks are usually independently installed and only display time, classified under 9105.21; while instrument panel clocks are part of the vehicle instrument and may integrate other indications, classified under 9104. The key is whether it is integrated with the instrument system. How to classify a vehicle-mounted electronic clock with radio function? It must be classified according to the primary function. If radio is the primary function, classify under 8527; if timekeeping is the primary function, still classify under 9105.21. It is recommended to provide function description and design purpose. Does the power supply method of a vehicle-mounted electronic clock affect classification? The power supply method itself does not determine classification, but being specifically designed for vehicles (such as 12V power supply) is one of the factors for determining subheading 9105.21. If ordinary batteries are used, it may be classified under other subheadings. How to check the import tax rate for vehicle-mounted electronic clocks? The tax rate must be checked according to the customs tariff of the specific country/region. You can log on to the website of the General Administration of Customs of China or use an HS code query tool, enter 9105.21 to obtain the most-favored-nation tax rate, value-added tax, etc. Tax rates may change, subject to the latest announcement. When declaring, does the model of the vehicle-mounted electronic clock need to be detailed? Yes, the model should be specific so that customs can identify product features. If the model is vague, it may trigger inspection or classification disputes. It is recommended to provide the manufacturer's model. If a vehicle-mounted electronic clock is installed on a motorcycle, is the classification the same? Yes, subheading 9105.21 covers electronic clocks for vehicles, including motorcycles, trucks, etc. As long as it is specifically designed for vehicles and fixed installation, it is classified under this code. What should be noted when selling vehicle-mounted electronic clocks through cross-border e-commerce? It is necessary to accurately declare the product name, function, and purpose, and avoid undervaluing or incorrect classification. Keep product descriptions and pictures for customs verification. Different countries may have different requirements. If the vehicle-mounted electronic clock is smart and has navigation function, how to classify it? If navigation is the primary function, it may be classified under 8527 or 8528; if timekeeping is the primary function, it is still classified under 9105.21. It needs to be judged according to the primary function. It is recommended to consult a professional customs broker.