Glass mirror is a kind of mirror, which refers to the glass with one side coated with metal (usually silver, sometimes platinum or aluminum) and has the ability to reflect light. Mirrors, etc., are the most common items in our daily life.
“Glass Mirror”
Standard declaration
According to the “People’s Republic of China Customs Import and Export Commodity Standard Declaration Catalog and Interpretation (2021)”, enterprises should clearly declare the following elements when importing glass mirrors.
To determine whether the commodity code of imported glass mirrors is declared correctly, “specific use and whether it is framed” is an important basis for classification, so the declaration must be standardized.
“glass mirror”
classification knowledge
Tariff code 7009.1000 includes rearview mirrors for vehicles such as tractors and motor vehicles. It should be noted that construction machinery such as excavators, loaders, and road rollers belong to the commodities specifically listed in Chapter 84 tariffs, and do not belong to vehicles in Chapter 87. Therefore, their rearview Mirrors cannot be classified in 7009.1000.
The customs classifies rearview mirrors according to their specific uses and whether they are framed or not. For example, non-vehicle rearview mirrors and unframed glass mirrors should be classified into 7009.91, including trough solar parabolic reflectors (classified into product code 70099100.01); Vehicle rear-view mirrors and framed glass mirrors are classified in 7009.92.
Classification example
“LED Mirror Light”
(LED light strips are embedded on the front and sides, and an anti-fog film with metal wires is attached to the back, which has functions such as lighting, heating and defogging)
Answer: fall under tax rule 7009.9200
