处理中...

Thinking...

AI is analyzing your product

60s

tablet makeup mirror

CN → US
HS编码 关税税率 原产国 目的国 文档
9405218010 38.9% CN US 官方文档
9405298010 38.9% CN US 官方文档
7009911010 42.8% CN US 官方文档
7009921010 42.8% CN US 官方文档

商品图片

AI分析

🪞 Tablet Makeup Mirror (Glass Mirrors & Luminous Vanity Mirrors)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy

📌 I. Product Definition & Classification: Do You Know What You Are Importing?

"Tablet Makeup Mirror" is a broad term in international trade. To ensure accurate classification, we must distinguish between the bare optical component (the mirror itself) and the finished lighting fixture (the mirror with integrated electronics).

In the context of the provided data, this product falls into two main categories: 1. Bare/Unframed Mirrors: Glass mirrors without frames or with simple frames, where the primary function is reflection. 2. Illuminated Luminaires: Mirrors that contain integrated LED or fluorescent lighting, functioning as both a mirror and a light source (luminaires).

⚠️ Key Distinction Point: * If the item is primarily a glass mirror (even if it has a frame or is unframed) and the lighting is an accessory or the primary classification hinges on the glass object → It may fall under Chapter 70 (Glass Mirrors). * If the item is primarily a lighting fixture designed for vanity/table use, featuring a permanently fixed light source (LED/Fluorescent) → It falls under Chapter 94 (Luminaires).


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)

Based on the provided data, here is the breakdown for "Tablet Makeup Mirror" variants:

HS Code Product Description Applicable Scenario Lighting Status
7009.91.10.10 Glass mirrors, unframed, reflecting area ≤ 929 cm², Containing LED or fluorescent lighting Small tabletop vanity mirrors, unframed glass with built-in lights ✅ With Light
7009.92.10.10 Glass mirrors, Framed, reflecting area ≤ 929 cm², Containing LED or fluorescent lighting Small framed vanity mirrors with integrated LED strips or bulbs ✅ With Light
9405.21.80.10 Electric table, desk, bedside or floor-standing luminaires: Designed for use solely with LED light sources: Other Household Vanity mirrors classified strictly as LED luminaires (if the mirror aspect is secondary or the design is purely luminaire-focused) ✅ LED Only
9405.29.80.10 Electric table, desk, bedside or floor-standing luminaires: Other: Other Household Vanity mirrors with non-LED lighting (e.g., fluorescent) or mixed lighting types, classified under general household luminaires ✅ Non-LED or Mixed

🔍 Critical Insight: * Reflecting Area Constraint: For HS Codes 7009.91.10.10 and 7009.92.10.10, the reflecting area must be not over 929 cm². If the mirror is larger, it may not fit these specific subheadings. * Lighting Integration: The presence of LED or fluorescent lighting is the key trigger for these specific codes. A plain mirror without light would be classified differently (typically 7009.10 or 7009.91/92 without the .10 suffix for lighting). * Chapter 70 vs. Chapter 94: While 9405 covers luminaires, the specific codes 7009.91.10.10 and 7009.92.10.10 explicitly include mirrors containing lighting. This suggests a specific carve-out where illuminated mirrors are classified under Glass (Ch 70) if they meet the size criteria, rather than under Luminaires (Ch 94). However, the data also provides 9405 codes. In practice, if the mirror is marketed primarily as a "lighting fixture" (e.g., a lighted vanity panel), 9405 might be argued. But given the explicit "Glass mirrors... containing LED" in the 7009 codes, 7009 is likely the primary classification for standard makeup mirrors with lights under these specific tariff lines.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)

Applicable Country: United States (US)
Origin: China (CN) (Implied by the tax structure: Base + Section 301/IEEPA)
Effective Time: Current 2026 Tariff Regime

🎯 1. 7009.91.10.10 & 7009.92.10.10 —— Glass Mirrors with Lighting

Item Content
Base Tariff Rate 0%
Section 301/IEEPA Surtax 0%
Total Tariff Rate 0.0%
Tax Calculation CIF Value × 0.0% = $0
De Minimis Eligibility Yes (Since total tax is 0, it is well below the $800 threshold, and even if taxed, 0% is exempt)
Legal Basis Path HTSUS:7009.91.10.10 / HTSUS:7009.92.10.10Base: 0% + Surtax: 0%

📌 Explanation: * These specific subheadings for small glass mirrors with lighting enjoy a 0% total tariff. This is a significant advantage for importers of small vanity mirrors. * No Additional Duties: Unlike many other Chinese-origin goods, these specific mirror codes are not subject to the 25% Section 301 tariffs or other surcharges in this dataset.

🎯 2. 9405.21.80.10 & 9405.29.80.10 —— Household Luminaires (LED/Other)

Item Content
Base Tariff Rate 3.9%
Section 301/IEEPA Surtax 25.0%
Total Tariff Rate 28.9%
Tax Calculation CIF Value × 28.9%
De Minimis Eligibility No (Taxable amount exceeds de minimis thresholds in practice for commercial imports; strict adherence to tax law required)
Legal Basis Path HTSUS:9405.21.80.10 / HTSUS:9405.29.80.10Base: 3.9% + Surtax: 25.0%

📌 Explanation: * If the customs authority classifies the item primarily as a luminaire (light fixture) rather than a glass mirror, the tax burden is significantly higher (28.9%). * This includes a 3.9% base duty and a heavy 25% additional duty (likely under USITC Footnote 9903.88.01 or similar Section 301 provisions). * Cost Impact: On a $100 item, the duty is $28.90, compared to $0 for the glass mirror classification.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)

✅ 1. Essential Documentation Checklist (All Required)

Document Mandatory? Description
Product Specification Sheet ✔️ Must specify: Mirror size, reflecting area (in cm²), presence/absence of lighting, type of lighting (LED/Fluorescent), voltage, wattage.
Product Photos ✔️ Clear images showing the mirror, frame (if any), and lighting components (LED strips, bulbs, switches).
Commercial Invoice ✔️ Must clearly describe the item as "Glass Mirror, Framed/Unframed, with LED Lighting" or "Tablet Makeup Mirror with LED Light." Avoid vague terms like "Decor."
Packing List ✔️ Detail the weight and dimensions.
Calculation of Reflecting Area ✔️ Crucial: Provide the exact calculation of the reflecting area. Must be ≤ 929 cm² to qualify for the 0% rate under 7009.91/92.

✅ 2. Declaration Strategy (Key Mantras)

🔥 "Size Matters, Light Matters, Classify Right, Pay Less!"

Scenario Correct Declaration Wrong Practice Consequence
Small Mirror with LED (Area ≤ 929 cm²) 7009.91.10.10 (Unframed) or 7009.92.10.10 (Framed) Misclassify as 9405 (Luminaire) Save 28.9%!
Large Mirror (Area > 929 cm²) with LED Likely 9405.21.80.10 or 9405.29.80.10 Force 7009 codes Customs Rejection/Adjustment + Potential Duty Penalty
Plain Mirror (No Light) 7009.91 or 7009.92 (without .10) Include "LED" in description Misclassification Risk
Mirror + Stand + Cord (All-in-One) Declare as Luminaire (9405) or Mirror (7009) based on essential character Split into "Mirror" + "Light" Split Duty Risk (Check if stand is considered part of the luminaire)

✅ 3. Special Case Handling

Scenario Handling Advice
Reflecting Area is Exactly 929 cm² Safe. Include precise calculation in docs.
Reflecting Area is 930 cm² Risk! Exceeds limit for 7009.91/92.10.10. Likely falls under 9405 or a different 7009 subheading with higher duty. Recalculate design or declare as Luminaire.
LED is Removable If LED is not "permanently fixed," it may not qualify for "containing LED lighting" in 7009.91.10.10. Re-evaluate classification.
OEM/Custom Design Provide design drawings. If the mirror is the primary component, argue for 7009. If the lighting system is complex and complex, argue for 9405 (but accept higher tax) or seek pre-ruling.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Req. Notes
🇺🇸 USA 7009.91.10.10 / 7009.92.10.10 0.0% UL/ETL (for lighting parts) Best Option for Small Mirrors with Light
🇺🇸 USA 9405.21.80.10 / 9405.29.80.10 28.9% UL/ETL + FCC (if electronic) Higher Tax if classified as Luminaire
🇨🇳 China 7009.91 / 9405 0% - 10% CCC (for lighting) No Surtax
🇪🇺 EU 7009.91 / 9405 4% - 12% CE + RoHS + Ecodesign VAT applies
🇬🇧 UK 7009.91 / 9405 4% - 12% UKCA + RoHS Post-Brexit rules

📌 Conclusion: * For the US Market, the 0% tariff on small glass mirrors with lighting (7009.91.10.10 / 7009.92.10.10) is a massive competitive advantage. * Critical Compliance: Ensure the reflecting area is ≤ 929 cm². This is the single most important factor for maintaining the 0% rate. * Lighting Certification: Even with 0% duty, the LED components must meet US safety standards (UL/ETL) and potentially FCC regulations if they contain electronic drivers.


📌 VI. Common Errors & Pitfall Guide (Lessons Learned)

Error 1: Declaring a 1000 cm² mirror as 7009.91.10.10
👉 Consequence: Customs will flag the size. You may be forced to pay 28.9% or face penalties.
Fix: Accurately measure reflecting area. If > 929 cm², prepare for 28.9% tax or reclassify.

Error 2: Describing the item as "Tablet Computer Mirror"
👉 Consequence: Confusion with electronics. Customs may suspect IT equipment (high duty).
Fix: Use "Glass Mirror" or "Vanity Mirror" in the description.

Error 3: Ignoring Lighting Certification
👉 Consequence: Even with 0% duty, shipment can be detained for lack of UL/FCC labels on the LED driver.
Fix: Ensure all electrical components are certified and labeled.

Error 4: Not specifying "Framed" vs "Unframed"
👉 Consequence: Ambiguity leads to manual examination and delays.
Fix: Clearly state "Unframed" or "Framed" in the commercial invoice.


🎯 VII. Conclusion: Precision is Profit

🎯 Remember the Mantra:

🔹 "Small Mirror (≤929 cm²) + Light = 0% Duty (7009)"
🔹 "Big Mirror or Non-Specific Luminaire = 28.9% Duty (9405)"
🔹 "Size Matters! Measure Twice, Declare Once!"


📌 Pro Tip:
If your mirror's reflecting area is borderline (e.g., 925 cm²), consider if you can slightly reduce the reflective glass size to safely fall under the 0% bracket. The savings of 28.9% on high-volume imports are substantial.


📣 Immediate Action:

📞 Verify Reflecting Area: Calculate exact cm².
📦 Check Lighting Certs: Ensure UL/ETL for US market.
📝 Draft Invoice: Use precise HS Codes 7009.91.10.10 or 7009.92.10.10 for small illuminated mirrors.


Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved is Pure Profit!

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。

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。