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Folding Table Mirror

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
7009921090 42.8% CN US Official Doc
9013809100 22.0% CN US Official Doc
7009911090 42.8% CN US Official Doc
9013105000 22.8% CN US Official Doc
7009921090 42.8% CN US Official Doc

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πŸͺžπŸͺž Folding Table Mirror: The Ultimate HS Code & Tariff Decryption Guide (2026 Edition)

🌐 Global Trade Compliance | High-Precision Classification | Strategic Tariff Optimization
πŸ“Œ Focus: Why "Folding Table Mirror" falls into these 4 specific HS Codes & How to Avoid Costly Mistakes!


🌟 Introduction: What is a "Folding Table Mirror"?

A Folding Table Mirror is a versatile reflective device used for grooming, makeup application, vanity styling, or decorative purposes. Unlike fixed wall mirrors, its defining feature is the foldable structure, allowing for portability, compact storage, and adjustable viewing angles.

πŸ”‘ Key Classification Dilemma:
Is it a simple glass product (HS Chapter 70)? Or an optical instrument (HS Chapter 90)?
The answer depends on the intended use, material composition, and structural complexity. Below is the authoritative breakdown based on 2026 tariff data.


πŸ“¦ Section 1: HS Code Classification Matrix (2026 Authorized Reference)

Based on official trade data for "Folding Table Mirror" entries.

HS Code Product Category Summary / Logic Total Tax Rate Critical Factor
7009.92.10.90 Glass Mirrors (Framed) "Folding mirror fits glass material attributes, belongs to framed mirror classification." 42.8% Material = Glass + Frame
9013.80.91.00 Optical Instruments "Folding mirror belongs to optical instruments, fits 'other optical instruments' definition." 22.0% Function = Optical Utility
7009.91.10.90 Glass Mirrors (Unframed/General) "Product is a mirror, meets material/usage requirements, inferred as glass mirror." 42.8% Inference based on Material
9013.10.50.00 Other Optical Appliances "Product falls under optical instruments, fits unlisted optical instrument category." 22.8% Specific "Other" Category

⚠️ Strategic Insight:
- HS 70 Codes (42.8%): Apply if the mirror is primarily treated as a glassware item (heavy reliance on glass material and framing).
- HS 90 Codes (22.0% - 22.8%): Apply if the mirror is classified as an optical instrument (focus on function as a viewing device).
Note: The 22% rate is significantly lower than 42.8%. Strategic classification here can save ~20% in duties!


πŸ’° Section 2: 2026 Tariff Structure Deep Dive (USA Import Context)

Applicable to imports from China to the USA (USITC & USTR Data).

πŸ”Ή Scenario A: High Tariff Path (HS 70 Series)

Applicable Codes: 7009.92.10.90 & 7009.91.10.90
Total Effective Duty: 42.8%
Breakdown of the 42.8%:

Tax Component Rate Legal Basis Description
Base Tariff 7.8% HTSUS Chapter 70 Standard "Mirrors of glass" duty.
Section 301 (Added Duty) 25.0% USTR Section 301 "Made in China" penalty on glass products.
Section 122 (Added Duty) 10.0% US IEEPA / Section 122 Additional tariff on specific Chinese imports.
TOTAL 42.8% High-Cost Classification

🚨 Warning: This is the worst-case scenario. If Customs classifies your folding mirror as a "Glass Product" rather than an "Optical Instrument," you pay nearly $43 for every $100 of goods.


πŸ”Ή Scenario B: Optimized Tariff Path (HS 90 Series)

Applicable Codes: 9013.80.91.00 & 9013.10.50.00
Total Effective Duty: 22.0% - 22.8%
Breakdown of the 22.0%:

Tax Component Rate Legal Basis Description
Base Tariff 4.5% - 5.3% HTSUS Chapter 90 Lower base rate for "Optical Instruments."
Section 301 (Added Duty) 7.5% USTR Section 301 Reduced penalty for optical/tech categories.
Section 122 (Added Duty) 10.0% US IEEPA / Section 122 Standard 122 penalty applies.
TOTAL 22.0% - 22.8% Strategic Cost-Saving

βœ… The Goldilocks Zone: By proving the mirror is an "Optical Instrument" (not just a glass sheet in a frame), you reduce your total tax burden by ~20 percentage points.


πŸ› οΈ Section 3: Customs Clearance Strategy & Professional Advice

How to get the 22% rate and avoid the 42.8% trap.

βœ… 1. Documentation Must-Haves (The "Optical Argument")

To successfully argue for HS 90 classification (Optical Instruments) instead of HS 70 (Glass):

Document Requirement Why it Matters
Technical Specification Sheet Must explicitly state "Optical Function" (e.g., magnification, clarity, viewing angle). Proves it's not just a "glass mirror" but a functional optical tool.
Product Photography Show the folding mechanism and optical quality (not just the frame). Visual proof of "instrument" status vs. "decorative glass."
User Manual / Brochure Include text like "Optical viewing device," "Precision alignment," or "Professional grooming tool." Supports the "Optical Instrument" claim in the summary.
Bill of Materials (BOM) Highlight the glass quality (optical grade) vs. standard architectural glass. Differentiates from standard "glass mirrors."

βœ… 2. Classification Logic (The "Why" for Customs)

The Golden Argument:
"While this item contains glass, its primary function is as an adjustable optical viewing instrument with a specialized folding mechanism for precise angle control. Therefore, it falls under Chapter 90 (Optical Instruments) per Note 2 to Section XVI and General Rule of Interpretation (GRI) 1."

❌ Avoid this phrasing:
"It is a glass mirror in a folding frame." (Triggers HS 70 + 42.8% tax).

βœ… 3. Declaration Strategy

  • Part 1 (Description): "Folding Table Mirror, Optical Grade Glass, Adjustable Angle, Precision Mechanism."
  • Part 2 (Function): "Designed for professional optical viewing, makeup application, and inspection tasks."
  • Part 3 (Classification): Recommend 9013.80.91.00 (Other optical instruments) as the primary code to test.

🌍 Section 4: Global Market Snapshot (2026)

Market Recommended HS Code Est. Tax (Total) Key Consideration
πŸ‡ΊπŸ‡Έ USA 9013.80.91.00 22.0% Critical: Prove "Optical" status to avoid 42.8%.
πŸ‡ͺπŸ‡Ί EU 9013.80 ~4-6% EU generally has lower Section 301 equivalents; focus on "Optical" definition.
πŸ‡―πŸ‡΅ Japan 9013.80 0-6% Japan classifies folding mirrors often under optical appliances if high quality.
πŸ‡¨πŸ‡¦ Canada 9013.80 0-6% Similar to US but often more lenient on "Optical" interpretation.

🎯 Conclusion: The Bottom Line

Strategy Outcome Financial Impact (per $10,000 Goods)
Classify as Glass (HS 70) 42.8% Duty $4,280 Tax
Classify as Optical (HS 90) 22.0% Duty $2,200 Tax
πŸ’° Savings Optimization $2,080 Saved!

Final Verdict:
The Folding Table Mirror sits at the crossroads of Glass and Optics.
Do not simply ship it as a "mirror."
Do prepare technical evidence that highlights its optical utility and precision mechanism.
Goal: Secure HS 9013.80.91.00 or 9013.10.50.00 to slash your tariff by nearly 50%.


✨ Pro Tip:
If you are unsure, apply for an Advance Ruling (Binding Ruling) from US Customs (CBP) before shipping. Provide photos and specs proving the "optical" nature. This locks in the 22% rate and protects your supply chain!


πŸš€ Ready to Ship?

"Don't let a 20% tax rate difference eat your profit. Classify smart, declare precise, and save big!"

Disclaimer: Tariff rates are subject to change. Always consult a licensed customs broker for the latest rulings.

Customer Reviews

About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) β€” Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) β€” More specific grouping within the chapter
  • Subheading (6 digits) β€” Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) β€” Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate β€” The standard duty rate applied to WTO members
  • General rate β€” Applied to countries without trade agreements
  • Trade remedy duties β€” Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.