I’d like to know more about how Canadian import duties on Swiss watches were, as compared to Canadian import duties on American made watches, around the turn of the 20th century. American made watch movements often came into Canada without cases, the movements then to be fitted to cases made in Canada. That would have made a difference to applicable duties on U S watches. Duties on Swiss watches (I understand) were based on the number of jewels, and the number of adjustments. The Swiss makers (many of them) countered import duties on their products by producing a plainer product than the U S product, and making them in a way to cut costs.
Back to the Waltham I uploaded (above), that sold for $27.00 in St. John’s Newfoundland in 1903. Prices advertised by Ellis in Toronto in 1913 were not really much higher.
Fast forward to the early 1990s when I had some personal experience on U S duties applied to watches shipped from Canada to the U S. Duties differed based on karat of gold cases, karat of gold filled cases, steel cases, chrome cases, watches with straps, watches with karat gold bracelets, gold filled bracelets, number of jewels, electronic, manual wind, automatic wind, source country, water resistance rating, plastic, glass, or sapphire crystals, etc. etc. All very complex!