平面化妆镜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7009915095 | 41.5% | CN | US | Official Doc |
| 7009911090 | 42.8% | CN | US | Official Doc |
AI Analysis
🪞 Plane Makeup Mirrors (Glass Mirrors)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Plane Makeup Mirrors"?
Plane makeup mirrors, in the context of international trade and customs classification, are primarily categorized under Chapter 70: Glass and articles of glass. Specifically, they fall under Heading 70.09: Glass mirrors, whether or not framed, including rear-view mirrors.
The key distinction for customs purposes is Framing and Size of Reflecting Area:
- Unframed Mirrors: Glass mirrors without any external frame structure (often packaged separately or with minimal protective packaging).
- Framed vs. Unframed: This guide focuses on Unframed mirrors as per the provided data, which is critical for determining the correct HS Code subheading.
- Reflecting Area Threshold: The critical cutoff is 929 cm² (approx. 325 square inches). This size determines whether the mirror is considered "small" (often for personal use) or "large" (often for architectural, commercial, or larger vanity use).
⚠️ Key Distinction Point:
- If the mirror is Unframed and the reflecting area is Over 929 cm² →归入 7009.91.50.95
- If the mirror is Unframed and the reflecting area is Not Over 929 cm² →归入 7009.91.10.90
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Reflecting Area |
|---|---|---|---|
7009.91.50.95 |
Glass mirrors, unframed, over 929 cm² in reflecting area | Large vanity mirrors, wall-mounted unframed mirrors, large decorative mirrors | > 929 cm² |
7009.91.10.90 |
Glass mirrors, unframed, not over 929 cm² in reflecting area | Compact makeup mirrors, handheld mirrors, small bathroom mirrors | ≤ 929 cm² |
🔍 Important Reminder:
- Framed mirrors are classified under different subheadings (typically 7009.10.xxxx). If your product has a decorative, structural, or protective frame, it may NOT be classified as "Unframed."
- Area Calculation: The "reflecting area" refers to the effective silvered/glass surface area, not the total dimensions including frame.
- Misclassification Risk: Declaring a 1000 cm² mirror as "small" (≤929 cm²) to avoid higher tariffs or different regulations will lead to customs penalties and delays.
💰 3. 2026 Latest Tariff Rate Details (Detailed Tax Breakdown)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Based on current 301/Tariff data (Note: Data provided reflects specific tariff rates)
🎯 1. 7009.91.50.95 — Unframed Mirrors, Over 929 cm²
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| Additional Duty (301 Section) | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption? | ❌ N/A (Even if eligible, tax is 0%) |
| Legal Basis Path | USITC:7009.91.50.95 |
📌 Explanation:
- Large unframed glass mirrors enjoy a 0% base tariff and no additional Section 301 tariffs in this specific dataset.
- This makes them highly competitive for large-scale imports compared to smaller mirrors.
- Cost Advantage: Zero duty burden allows for better margin control on large decorative or architectural mirrors.
🎯 2. 7009.91.10.90 — Unframed Mirrors, Not Over 929 cm²
| Item | Content |
|---|---|
| Base Duty Rate | 7.8% |
| Additional Duty (301 Section) | 25.0% |
| Total Tariff Rate | 32.8% |
| Tax Calculation | CIF Value × 32.8% |
| De Minimis Exemption? | ❌ Not Applicable (Tariff exceeds de minimis thresholds effectively, or specifically excluded under current enforcement) |
| Legal Basis Path | USITC:7009.91.10.90 → FOOTNOTE:301 Section |
📌 Explanation:
- Small unframed makeup mirrors face a high tariff burden of 32.8%.
- This includes a 7.8% base MFN (Most Favored Nation) rate and a 25% additional duty under Section 301.
- Cost Impact: For every $1,000 of CIF value, importers pay $328 in duties.
- Strategic Implication: Small mirrors are significantly less cost-effective to import from China to the US due to these tariffs.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state dimensions (length x width), glass thickness, and reflecting area in cm². |
| ✅ Product Photos | ✔️ | Clear images showing the mirror without a frame (if unframed) or with frame (if framed). Show the silvered back. |
| ✅ Commercial Invoice | ✔️ | Must explicitly describe as "Glass Mirror, Unframed" and list the HS Code. |
| ✅ Packing List | ✔️ | Detail the gross/net weight and packaging materials. |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential treatment from other countries (e.g., via transshipment, though risky). |
✅ 2. Declaration Techniques (Key Mnemonic)
🔥 "Measure the Glass, Not the Box! Frame Defines the Code!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Small Handheld Mirror (e.g., 20cm x 15cm = 300 cm²) | 7009.91.10.90 (32.8% Tax) |
Declare as "Large Mirror" → Customs Penalties |
| Large Wall Mirror (e.g., 100cm x 120cm = 12,000 cm²) | 7009.91.50.95 (0% Tax) |
Declare as "Small Mirror" → Tax Evasion Risk |
| Framed Mirror (Wooden/Metal Frame) | Different HS Code (e.g., 7009.10.xxxx) | Declare as "Unframed" → Misclassification |
| Mirror with LED Lights Built-in | Check Chapter 90/85 (May not be 70.09) | Declare as "Glass Mirror" → Complex Customs Hold |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mirror with Protective Plastic Film | Still considered "Unframed" if the film is removable and not part of a decorative frame. |
| Mirror in a Carton with Dividers | Still "Unframed" if the carton is just packaging. Ensure no rigid structural frame is included. |
| Rear-View Mirrors for Vehicles | Do NOT use 7009.91 codes. These go under specific automotive mirror codes (e.g., 7009.10.20). |
| Smart Mirrors (with screens) | May fall under 8528 (Monitors) or 9013 (Optical devices). Do not declare as simple glass mirrors. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 7009.91.10.90 / 7009.91.50.95 |
32.8% (Small) / 0% (Large) | None specific for glass, but FSC/FDA if contact | High tariff disparity based on size. |
| 🇨🇳 China | 7009.91.10.90 / 7009.91.50.95 |
7.8% / 0% (Base) | CCC (if applicable) | Base rates apply. |
| 🇪🇺 European Union | 7009.10 / 7009.91 |
0% - 4% | CE Marking (if electrical components) | Generally lower tariffs than US for small mirrors. |
| 🇬🇧 United Kingdom | 7009.10 / 7009.91 |
0% - 4% | UKCA Marking | Post-Brexit rules apply. |
| 🇦🇺 Australia | 7009.10 / 7009.91 |
5% - 10% | None specific | Lower tariff burden than US. |
📌 Conclusion:
- The US imposes a massive tariff penalty (32.8%) on small unframed mirrors from China.
- Large unframed mirrors enjoy 0% duty, creating a strong incentive to design larger mirrors or import larger formats.
- Framed mirrors are a separate category and should be evaluated independently, as they may have different rates.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Ignoring the 929 cm² threshold
👉 Consequence: Misclassifying a 1,000 cm² mirror as small → Underpayment of 32.8% tax → Customs seizure and fines.
❌ Mistake 2: Declaring a Framed Mirror as Unframed
👉 Consequence: Wrong HS Code → 0% vs 5-10% difference → Audit risk and potential back taxes.
❌ Mistake 3: Not measuring the Reflecting Area correctly
👉 Consequence: Including the frame in the area calculation → Incorrect classification. Always measure the glass only.
❌ Mistake 4: Confusing Rear-View Mirrors with Makeup Mirrors
👉 Consequence: Rear-view mirrors have specific automotive regulations and HS codes → Import delays for vehicle parts.
✅ Correct Approach:
"Unframed Glass Makeup Mirror, Reflecting Area: 800 cm² (20cm x 40cm), No Electrical Components, Model XYZ, Country of Origin: China"
🎯 7. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mnemonic:
🔹 "Small Mirror, Big Tax (32.8%); Large Mirror, Zero Tax (0%)!"
🔹 "Frame Changes Everything; Unframed Needs Precise Measurement!"
📌 Tips:
- If your company exports large decorative mirrors (>929 cm²), you benefit from 0% duty in the US.
- For small compact mirrors, consider tariff engineering (e.g., selling in kits with other low-duty items, though compliance is strict) or exploring origin shifts (though difficult for glass).
- Always pre-classify with a customs broker if the size is borderline (e.g., 920 cm² vs 930 cm²).
📣 Immediate Action:
📞 Contact a professional customs broker + Provide precise dimensions (Reflecting Area in cm²) + Apply for Advance Ruling if uncertain.
🚀 Ensure your mirrors, clear customs smoothly, and maximize profit margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of duty saved is pure profit!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.