HS Code for Mirrors
Glass mirrors are provided for in heading 7009 of the HTSUS, which covers glass mirrors whether or not framed, including rear-view mirrors for vehicles. The first branch is use: rear-view mirrors for vehicles have their own subheading at 7009.10, while all other glass mirrors fall under 7009.91 (unframed) and 7009.92 (framed). Within those, the reflecting area is split at 929 cm2 (roughly one square foot) which changes the subheading and the rate. General rates run in a narrow band, roughly 3.9% to 7.8%. Confirming whether the mirror is for a vehicle, whether it is framed, and its size is the first step in exploring the most appropriate subheading.
HTS Codes for Mirrors
| HTS Code | Description | Duty Rate |
|---|---|---|
| 7009.10.00.00 | Rear-view mirrors for vehicles Glass rear-view mirrors for motor vehicles (its own dedicated subheading) | 3.90% |
| 7009.91.10.90 | Glass mirrors, unframed, not over 929 cm2 reflecting area Small unframed glass mirrors, reflecting area not over 929 cm2 (about one square foot) | 7.80% |
| 7009.91.50.95 | Glass mirrors, unframed, over 929 cm2 reflecting area Larger unframed glass mirrors, reflecting area over 929 cm2 | 6.50% |
| 7009.92.10.90 | Glass mirrors, framed, not over 929 cm2 reflecting area Small framed glass mirrors, reflecting area not over 929 cm2 | 7.80% |
| 7009.92.50.95 | Glass mirrors, framed, over 929 cm2 reflecting area Larger framed glass mirrors, reflecting area over 929 cm2 | 6.50% |
How to Approach Classification for Mirrors
Glass mirrors have their own dedicated heading in chapter 70, heading 7009, which covers glass mirrors whether or not framed, and expressly includes rear-view mirrors for vehicles. That heading is the natural starting point for wall mirrors, bathroom and vanity mirrors, decorative mirrors and vehicle mirrors made of glass.
The first branch is use. Rear-view mirrors for vehicles are named specifically and point toward subheading 7009.10, separate from household and decorative mirrors. Everything else in the heading is 'other' glass mirror, which then splits by whether the mirror is framed.
The framing distinction sets the next digit: unframed glass mirrors point toward 7009.91, and framed glass mirrors toward 7009.92. Within each of those, there is a size split based on reflecting area at 929 cm2 (about one square foot). Mirrors not over that area point toward the.10 breakout, and mirrors over that area toward the.50 breakout, and the size band also changes the duty rate.
Material is worth confirming before settling on heading 7009, because the heading is specific to glass mirrors. A mirror whose reflecting surface is polished metal rather than silvered glass, or a small mirror that forms part of another article (a compact, a piece of furniture, an optical instrument), can point toward a different provision, for example base-metal articles, furniture headings in chapter 94, or optical elements in chapter 90. So the reflecting material and whether the mirror is a stand-alone article matter.
A practical way to approach it is to confirm first that the mirror is silvered glass, then ask whether it is a vehicle rear-view mirror (7009.10), and if not, whether it is framed (7009.92) or unframed (7009.91) and which side of the 929 cm2 size line it falls on. That sequence points toward a single most-appropriate subheading to explore, and it is generally better to stay within heading 7009 than to reach for the broad furniture or base-metal headings for a stand-alone glass mirror.
Duty Rate Overview
General duty rates for glass mirrors sit in a fairly narrow band. Rear-view mirrors for vehicles under 7009.10 carry a general rate around 3.9%. Other glass mirrors run higher and vary with size: mirrors with a reflecting area not over 929 cm2 (framed or unframed) carry a rate around 7.8%, while larger mirrors over 929 cm2 carry a rate around 6.5%. The framed-versus-unframed split does not change the rate on its own within these lines, but the size band does, so the reflecting area is worth measuring against the 929 cm2 threshold. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins. These figures are estimates for general planning purposes only.