Under the tariff schedule, a watch movement is generally considered complete when it contains the essential timekeeping elements — the oscillator, gear train, and energy source interface — assembled together. Incomplete movements or individual parts (e.g., bare escapements or balance wheels) may be classified under separate parts headings. Importers should verify the degree of assembly against CBP's completeness criteria, particularly for movements imported in bulk for assembly operations.

Duty drawback may be available if the movements are incorporated into watches that are subsequently exported, subject to CBP's drawback regulations and documentation requirements. Foreign-trade zone (FTZ) admission is another option that can defer or reduce duty liability for assembly operations. A licensed customs broker or trade attorney can advise on which program best fits the specific production scenario.