handle mirror
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 7013999090 | 24.7% | CN | US | Official Doc |
| 7013995090 | 40.0% | CN | US | Official Doc |
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AI Analysis
πͺ Handheld Mirror (Personal Care & Decorative Glass/Plastic)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Handheld Mirrors"?
A handheld mirror is a personal care or decorative item used for grooming, beautification, or interior decoration. In international trade, its classification depends entirely on material and specific usage/structure. There are three primary HS Code classifications based on the provided data:
- Plastic/Non-Glass Mirrors: Handheld mirrors made primarily of plastic or other non-glass materials, often categorized as "articles of plastic" or similar manufactured goods.
- Glass Mirrors (General/Standard): Handheld mirrors made of glass, classified under "Other glass articles," often subject to higher base tariffs depending on specific sub-headings.
- Glass Mirrors (Decorative/Specific Use): Handheld mirrors made of glass for personal beauty or indoor decoration, falling under specific "Other glass articles" subheadings with distinct tariff structures.
β οΈ Key Distinction Point:
- If the mirror is made of plastic or non-glass material β Classified as 3926.90.99.89
- If the mirror is made of glass and falls under general other glass articles β Classified as 7013.99.90.90
- If the mirror is made of glass for beauty/decoration under specific sub-heading β Classified as 7013.99.50.90
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material | Application/Use | Key Characteristics |
|---|---|---|---|---|
3926.90.99.89 |
Handheld Mirror (Article of Plastic/Other Material) | Plastic or Other Non-Glass | Personal Care / Decorative | Classified as "Other articles of plastics" or similar; lower base tariff. |
7013.99.90.90 |
Handheld Mirror (Other Glass Articles) | Glass | Personal Care / Decorative | General glass article classification; moderate base tariff. |
7013.99.50.90 |
Handheld Mirror (Glass for Beauty/Decoration) | Glass | Personal Beauty / Indoor Decoration | Specific sub-heading for beauty/decorative glass; high base tariff. |
π Critical Reminder:
- Material is Key: Plastic-based mirrors (3926) are taxed differently than glass-based mirrors (7013).
- Sub-heading Specificity: Within glass mirrors,7013.99.50.90applies to beauty/decorative uses with a 30% base tariff, while7013.99.90.90is a broader "other glass article" with a 7.2% base tariff.
- Do Not Misclassify: Using the wrong glass sub-heading can lead to significant tariff discrepancies (30% vs. 7.2% base).
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current rates including Section 301 & IEEPA additions
π― 1. 3926.90.99.89 ββ Handheld Mirror (Plastic/Other Material)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge (25%) | +7.5% (Note: Data specifies 7.5% for Section 301 in this entry) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable (Subject to full duties) |
| Legal Basis Path | HTSUS:3926.90.99.89 β Section 301 Footnote β Section 122 Add-on |
π Explanation:
- Base Tariff (5.3%): Standard US applied rate for other plastic articles.
- Section 301 Surcharge (7.5%): Specific additional duty for Chinese-origin goods under Section 301.
- Section 122 Tariff (10%): Additional duty under Section 122 of the Trade Act.
- Total: 22.8%. This is a moderate-high tariff but significantly lower than the glass mirror option below.
π― 2. 7013.99.90.90 ββ Handheld Mirror (Other Glass Articles)
| Item | Content |
|---|---|
| Base Tariff | 7.2% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 24.7% |
| Tax Calculation | CIF Value Γ 24.7% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | HTSUS:7013.99.90.90 β Section 301 Footnote β Section 122 Add-on |
π Explanation:
- Base Tariff (7.2%): Standard rate for "other glass articles" not elsewhere specified.
- Section 301 Surcharge (7.5%): Same Section 301 addition as plastic mirrors.
- Section 122 Tariff (10%): Same Section 122 addition.
- Total: 24.7%. Slightly higher than plastic mirrors due to a higher base rate, but still competitive.
π― 3. 7013.99.50.90 ββ Handheld Mirror (Glass for Beauty/Decoration)
| Item | Content |
|---|---|
| Base Tariff | 30.0% |
| Section 301 Surcharge | 0.0% (Data specifies 0% for this specific sub-heading) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 40.0% |
| Tax Calculation | CIF Value Γ 40.0% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | HTSUS:7013.99.50.90 β Section 122 Add-on |
π Critical Warning:
- Base Tariff (30.0%): This is a very high base tariff for glass beauty/decorative items.
- Section 301 Surcharge (0%): Note that this specific sub-heading appears to have no Section 301 surcharge listed in the data (0%), which is an anomaly compared to the other glass/plastic entries. However, the high base rate dominates.
- Section 122 Tariff (10%): Standard Section 122 addition.
- Total: 40.0%. This is the highest tariff option and should be avoided if possible by reclassifying or modifying product composition.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (All Essential)
| Document | Required | Explanation |
|---|---|---|
| β Product Specifications | βοΈ | Must clearly state material (Glass vs. Plastic), dimensions, and usage. |
| β Material Composition Report | βοΈ | Crucial to prove if >50% plastic (for 3926) or glass (for 7013). |
| β Product Photos (Labeled) | βοΈ | Show mirror surface, frame, handle, and packaging. |
| β Commercial Invoice | βοΈ | Must specify "Handheld Mirror" and HS Code. |
| β Packing List | βοΈ | Detail contents to avoid misclassification as accessories. |
| β Origin Certificate | βοΈ | Confirm Chinese origin to apply correct Section 301/122 duties. |
β 2. Declaration Tips (Key Mantras)
π₯ "Material First, Sub-Heading Second, Description Precise, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Frame Mirror | 3926.90.99.89 |
Misdeclare as glass β 24.7% or 40% |
| Glass Mirror (General) | 7013.99.90.90 |
Misdeclare as beauty-specific β 40% |
| Glass Mirror (Beauty/Decor) | 7013.99.50.90 |
Misdeclare as general β 24.7% (But may trigger audit for under-declaring base rate) |
| Mirror with Stand/Frame | Declare as Whole Unit | Splitting into mirror + stand β Higher combined tax |
β 3. Special Situation Handling
| Situation | Recommendation |
|---|---|
| Mixed Materials (Glass + Plastic Frame) | Generally classified under the principal material. If glass is primary, use 7013. If plastic frame dominates, consider 3926. Provide detailed material breakdown. |
| Decorative vs. Utility | If used for medical/dental examination, consult specific medical device headings. For personal beauty, 7013.99.50.90 applies. For general use, 7013.99.90.90 may be safer. |
| OEM Custom Mirrors | Provide design drawings and customer specs to justify specific sub-heading. |
| Avoiding 40% Tax | If possible, adjust product description to fit 7013.99.90.90 (General Glass Articles) rather than specific beauty/decorative glass, if functionality allows. |
π V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 (Plastic) |
22.8% | N/A (Non-regulated) | Lowest tax among options. |
| πΊπΈ USA | 7013.99.90.90 (Glass) |
24.7% | N/A | Moderate tax. |
| πΊπΈ USA | 7013.99.50.90 (Glass/Beauty) |
40.0% | N/A | Highest tax; avoid if possible. |
| πͺπΊ EU | 7013.99.90 |
~1.7% | CE/REACH | No Section 301/122. Much lower. |
| π¨π³ China | 7013.99.90 |
~10% | CCC (if applicable) | Import tax applies. |
π Conclusion:
- US Market: Plastic mirrors (3926) are the most tax-efficient at 22.8%.
- Glass Mirrors: Choose7013.99.90.90(24.7%) over7013.99.50.90(40%) unless specific beauty/decorative classification is mandatory.
- Global: US duties are significantly higher than EU/China due to Section 301 and 122 additions.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a glass mirror as 3926 (Plastic)
π Consequence: Customs audit β Penalties + Back Taxes + Potential Goods Seizure
β Error 2: Declaring a beauty mirror as 7013.99.90.90 to avoid 30% base rate
π Consequence: Customs determination of principal use β Additional Duty + Interest
β Error 3: Ignoring Section 122
π Consequence: All three HS codes include 10% Section 122. Failure to account for it leads to short payment.
β Error 4: Not specifying Material in description
π Consequence: Customs ambiguity β Delay in Clearance + Inspection Costs
β Correct Practice:
"Handheld Mirror, Glass, Round, 10cm Diameter, for Personal Grooming, HS 7013.99.90.90"
OR
"Handheld Mirror, Plastic Frame with Glass Mirror, HS 3926.90.99.89 (if plastic is principal material)"
π― VII. Conclusion: Professional Declaration, Cost Savings, Efficiency!
π― Remember the Mantra:
πΉ "Plastic 22.8%, Glass General 24.7%, Glass Beauty 40%!"
πΉ "Material Dictates Code, Sub-Heading Dictates Base, Section 122 is Always 10%!"
πΉ "Avoid the 40% Trap by Choosing the Right Glass Sub-Heading or Plastic Material!"
π Pro Tip:
If your product is plastic-based, always declare under 3926.90.99.89 for the lowest rate (22.8%).
If glass, prefer 7013.99.90.90 (24.7%) over 7013.99.50.90 (40%) unless your product is explicitly marketed as a "beauty tool" rather than a "decorative/general glass item."
Always request an Advance Ruling from US Customs (CBP) if unsure about material principal status or sub-heading classification.
π£ Immediate Action:
π Consult a licensed customs broker + Provide material specs + Request HS Code Advance Ruling
π Ensure smooth clearance, avoid penalties, and maximize profit margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percentage Point of Tax Savings Adds to Your Bottom Line!
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.