Yes. Wrist watches with non-precious-metal cases imported from China are subject to Section 301 additional tariffs. Importers should verify the current applicable list and rate with a licensed customs broker, as Section 301 coverage and rates have been subject to ongoing review and modification.

CBP's classification of smartwatches turns on the essential character of the article. If the device primarily functions as a timekeeping instrument with ancillary smart features, it is generally classified as a watch. If the timekeeping function is incidental to its primary function as a communication or computing device, a different HTS heading may apply. Given the complexity, importers should seek a binding ruling from CBP before large-scale importation.