An Article that Helps You Know All About Getting Glass Mirrors into China
Glass mirrors refer to glasses that are coated with metal(usually silver, and sometimes platinum or aluminum) and are able to reflect rays of light. They are very common objects in our daily life, widely used for clothing mirrors, make-up mirrors, accessories of furniture, decoration pieces of architecture and rear view mirrors of automobiles.
In accordance with PRC Customs' Catalogue and Interpretation for Standard Declarations of Import & Export Goods 2021, Enterprises that import glass mirrors shall specify and declare name of goods, usage, processing method and whether they¡¯re framed. Therein, usage and framed or not are the important basis of HS code classification.
HS code 7009.1000 covers rear view mirrors for motor tractors and motor vehicles . It is worth attention that excavators, load vehicles and street rollers are engineering machines which are commodities listed in 84 chapter, not 87 chapter. Therefore their rear view mirrors can not be classified into HS code .7009.1000.
China customs classify rear view mirrors based on their usage and with frame or not. For example, glass mirrors that are not for vehicles and not framed shall be classified to 7009.91, including slot type solar parabolic mirrors (which are classified to 70099100.01). And glass mirrors that are not for vehicles and yet are framed shall be classified to 7009.92.
7009 glass mirrors, including rear view mirrors, with or without frames.
7009.1000 for vehicle rear view mirrors, import duty 10%, vat 13%
7009.9100 without frame
70099100.01 slot type solar parabolic mirrors, import duty 14%(temporary import duty within 2021 is 10%), vat 13%
70099100.90, for other non-framed glass mirrors including rear view mirrors, import duty 14% vat 13%
7009.9200, for framed glass mirrors, import duty 12%, vat 13%
Classification Cases
1.LED Mirror Lamps
inset with LED light bar in front and at both sides,
pasted with anti-fog film with metal wire in the rear,
Functions: lighting, heating and anti-fog functions
It is classified into 7009.9200
2.distorting mirrors
Features: uneven surfaces, reflecting distorting appearance of human and objects.
Distorting mirrors are assembled with other parts and constitute as toys and game facilities. They shall be classified to chapter 95.
3. Closet doors with glass mirrors.
In this circumstance, glass mirrors are parts of finished furniture. They shall be classified to chapter 94 which is for furniture.
Related Reading:
