Case Explained: 25-1337: ILDICO INC. v. US [OPINION], Precedential

Court: United States Court of Appeals for the Federal Circuit Filed: 2026-07-30 The federal-circuit affirmed the United States Court of International Trade’s decision that ten models of Richard Mille wrist watches imported from Switzerland were properly classified under HTSUS heading 9102 rather than heading 9101. The court held that because the watch cases included synthetic sapphire crystal windows on the backs, the cases were not made “wholly of precious metal” as required by Chapter Note 2 to HTSUS chapter 91 for classification under heading 9101. Applying de novo review to the interpretation of tariff terms, the court determined that the crystal backs functioned as part of the watch case housing rather than separate “watch glasses,” meaning the presence of non-precious metal material rendered the watches ineligible for the lower duty rates associated with heading 9101. The practical consequence is that Customs and Border Protection’s classification of the watches under heading 9102, which carries higher duty rates, remains in effect. Do It For The Case Law is a news reporting service. Nothing in this episode constitutes legal advice.