Makeup Mirror
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9405298010 | 38.9% | CN | US | 官方文档 |
| 9405218010 | 38.9% | CN | US | 官方文档 |
| 7009921010 | 42.8% | CN | US | 官方文档 |
| 7009911010 | 42.8% | CN | US | 官方文档 |
商品图片
AI分析
🪞 Hollywood Makeup Mirror (Hollywood Vanity Mirror)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 1. Product Definition & Classification: Do You Really Know the "Hollywood Makeup Mirror"?
A Hollywood Makeup Mirror is a specialized vanity lighting system, typically featuring a ring of bright LEDs around a central mirror, designed to provide shadow-free, even illumination for makeup application. In international trade, classification depends heavily on whether the product is viewed primarily as a lighting fixture or as a mirrored glass article.
Key Distinction: * Lighting Perspective: If the primary function is illumination (with the mirror as a reflector/diffuser), it may fall under Chapter 94 (Furniture/Lighting). * Glass/Mirror Perspective: If the mirror is the primary component and lighting is secondary/attached, it may fall under Chapter 70 (Glass and Articles Thereof).
⚠️ Critical Classification Point:
- If the device is a complete, ready-to-use unit with fixed light sources integrated into a frame/stand → Likely 9405 (Artificial Lighting).
- If it is a mirror specifically designed for lighting purposes without being a general "lamp" → Potentially 7009 (Mirrors).
📦 2. HS Code Classification Matrix (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four potential HS Codes and their logical justifications:
| HS Code | Product Description | Classification Logic (Why this Code?) |
|---|---|---|
| 9405.29.80.10 | Other electric lamps and lighting fittings | Classified as a "Household Lighting Appliance" such as a table lamp or night light. The mirror serves as the reflector/diffuser for the fixed light source. |
| 9405.21.80.10 | Electric lamps and lighting fittings (Table lamps) | Specifically fits under "Table Lamps/Stand Lamps." It is treated as a general lighting equipment category due to its primary function of providing illumination for a task. |
| 7009.92.10.10 | **Other mirrors (Backed or not backed, with or without frames) ** | Classified based on its identity as a mirror. Specifically, it fits the characteristic of mirrors with LED or fluorescent lighting integrated, distinct from plain mirrors. |
| 7009.91.10.10 | Other mirrors (Backed or not backed, with or without frames) | Classified as a mirror with no frame or specific frame specifications, but still featuring LED/fluorescent illumination. Emphasizes the "mirror" aspect over the "lamp" aspect. |
🔍 Key Insight:
- HS 9405 treats the item as a Light Source.
- HS 7009 treats the item as a Glass Mirror with added functionality.
- The choice significantly impacts the tariff rate (see below).
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply (2025-2026 period)
🎯 1. Classification under HS 9405 (Lighting Fittings)
Applicable Codes: 9405.29.80.10 & 9405.21.80.10
| Item | Detail |
|---|---|
| Basic Tariff | 3.9% |
| Surtax (Section 301) | +25.0% (25% Additional Duty under US Trade Law Section 301) |
| Section 122 Surtax | +10.0% (10% Additional Duty under Section 122 of the Trade Facilitation and Trade Enforcement Act) |
| Total Tax Rate | 38.9% |
| Tax Calculation | CIF Value × 38.9% |
| De Minimis Exemption? | ❌ No (High tariff rates usually exclude this from de minimis benefits for Chinese goods) |
| Legal Basis Path | USITC:9405.29.80.10 → Section 301: Footnote 9903.88.01 → Section 122: 19 U.S.C. 1861 |
📌 Explanation:
- These HS codes classify the mirror as lighting equipment.
- The 25% Section 301 tariff is a standard surcharge for many Chinese-origin goods.
- The 10% Section 122 tariff is an additional levy for trade enforcement.
- Total Cost Impact: High. Buyers must budget for nearly 40% duty.
🎯 2. Classification under HS 7009 (Mirrors)
Applicable Codes: 7009.92.10.10 & 7009.91.10.10
| Item | Detail |
|---|---|
| Basic Tariff | 7.8% |
| Surtax (Section 301) | +25.0% (25% Additional Duty under US Trade Law Section 301) |
| Section 122 Surtax | +10.0% (10% Additional Duty under Section 122 of the Trade Facilitation and Trade Enforcement Act) |
| Total Tax Rate | 42.8% |
| Tax Calculation | CIF Value × 42.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:7009.92.10.10 → Section 301: Footnote 9903.88.01 → Section 122: 19 U.S.C. 1861 |
📌 Explanation:
- These HS codes classify the item primarily as a mirror.
- While the basic tariff (7.8%) is higher than the lighting basic rate (3.9%), the surtaxes remain identical.
- Total Cost Impact: Highest. This classification results in the most expensive duty burden.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clarify: Is it a mirror with lights attached, or a lamp with a mirror? Include wattage, LED type, voltage. |
| ✅ Product Photos | ✔️ | Clear images showing the lighting mechanism, frame, and brand labeling. |
| ✅ Bill of Materials (BOM) | ✔️ | Helps customs understand if the value is weighted more toward glass or electronics. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item. Avoid vague terms like "Gift Set." Use "LED Vanity Mirror" or "Lighting Fixture with Mirror." |
| ✅ Certificate of Origin | ✔️ | Essential for verifying Chinese origin to apply/verify surtaxes. |
✅ 2. Declaration Strategy (Critical Tips)
🔥 "Describe Function, Not Just Form!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Product is primarily a Table Lamp (e.g., heavy base, plug-in, dimmable) | 9405.21.80.10 | Best fits "Table Lamp." Lower basic rate (3.9%). |
| Product is primarily a Mirror (e.g., wall-mounted, lightweight, focused on reflection) | 7009.92.10.10 | Fits "Mirror with LED." Higher basic rate (7.8%). |
| Hybrid Product (Balanced features) | Consult Custom Broker | May require Advance Ruling. Do not guess. |
🚨 Warning:
- Do NOT simply label as "Mirror" if it is clearly a lighting device. Customs may reclassify it to 9405, leading to back-taxes and penalties.
- Do NOT label as "Lamp" if the mirror is the dominant feature and sold as a vanity accessory. It may be reclassified to 7009.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM/White Label | Provide OEM agreement. Ensure the description matches the final product. |
| Solar-Powered Makeup Mirror | May fall under different codes (e.g., 8541 if solar cells are key, or 8504). Requires separate analysis. |
| Portable/Handheld Mirror with Lights | Still likely 9405 or 7009, but verify if it fits "Battery-operated" categories. |
🌍 5. Global Market Comparison (2026 Overview)
| Country/Region | Preferred HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9405.21.80.10 or 7009.92.10.10 |
38.9% or 42.8% | High due to Section 301 + 122. |
| 🇨🇳 China | 9405.21.00.00 or 7009.10.00.00 |
0% - 7% | No Surtaxes. Export-friendly. |
| 🇪🇺 EU | 9405.42.00 or 7009.10.00 |
0% - 4% | No Section 301/122. Much lower cost. |
| 🇬🇧 UK | 9405.42.00 or 7009.10.00 |
0% - 4% | Post-Brexit tariffs apply. No US-style surtaxes. |
📌 Conclusion for US Market:
The US market is the most expensive for Hollywood Makeup Mirrors due to multiple layers of tariffs.
Recommendation:
1. Negotiate FOB Price: Factor in the 38.9%-42.8% cost.
2. Consider Pre-Ruling: File an Advance Ruling with US Customs to confirm the correct HS Code and avoid unexpected duties.
3. Supply Chain Diversification: If possible, consider assembly or final packaging in a non-China country (e.g., Vietnam, Mexico) to mitigate Section 301/122 tariffs.
📌 6. Common Errors & Pitfalls (Learn from Others' Mistakes)
❌ Error 1: Using "Mirror" in the name but declaring under 9405 (Lighting)
👉 Consequence: If customs disagrees, they may force the higher-rate classification (7009) or penalty for misdeclaration.
❌ Error 2: Declaring as "Decorative Item" to avoid tariff
👉 Consequence: Severe penalties, seizure of goods, and blacklisting. Customs are aware of "Mirror Lamps."
❌ Error 3: Ignoring the "Section 122" 10% surtax
👉 Consequence: Unexpected tax bill at port entry. Always include the 10% in cost calculations for China-origin goods.
✅ Correct Declaration Example:
"LED Vanity Mirror, Table Top, Electric, 110V, with 20 LED Lights, Aluminum Frame, Model: HM-100"
Suggested HS:9405.21.80.10(if marketed as a lamp) or7009.92.10.10(if marketed as a mirror).
🎯 7. Final Recommendation: Professional Clearance, Cost Optimization!
🎯 Remember the Strategy:
🔹 "Define Primary Function" – Is it a light or a mirror?
🔹 "Calculate Total Landed Cost" – 38.9% vs. 42.8% matters!
🔹 "Get an Advance Ruling" – Don't guess. Pay for certainty.
🔹 "Optimize Supply Chain" – Consider non-China origins for US market.
📌 Pro Tip:
If you are importing to the USA, the 10% Section 122 surtax is non-negotiable for Chinese-origin goods. Ensure your commercial invoice and packing list clearly state the country of origin to avoid delays.
📣 Action Plan:
📞 Contact a Licensed Customs Broker
📄 Prepare Product Spec Sheet (Highlighting LED type, voltage, usage)
🚀 File for an Advance Ruling with CBP (Customs and Border Protection)
✨ Precision in Classification Saves Thousands!
💼 Every Dollar of Duty Counted, Every Shipment Smooth!
用户评价
关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。