Chapter 70 covers glass and glassware, including flat glass, safety glass, glass mirrors, glassware, glass fibers and articles thereof, etc. This chapter includes both industrial glass and domestic glass, but glass products for vehicles shall be classified under the corresponding heading according to their function and processing state. Vehicle rearview mirrors are a type of glass mirror, optically processed and equipped with frames, and therefore classified under this chapter. Heading 7009 covers glass mirrors, including unframed glass mirrors and framed glass mirrors. Glass mirrors refer to products with a reflective coating (such as silver, aluminum, etc.) on a glass substrate that can clearly reflect images. This heading includes vehicle rearview mirrors, bathroom mirrors, vanity mirrors, etc., but excludes optical elements, toy mirrors, etc. Vehicle rearview mirrors are usually framed or have brackets and are still classified under this heading. The first 2 digits "70" represent Chapter 70 (glass and glassware). The 3rd-4th digits "09" represent heading 7009 (glass mirrors). The 5th-6th digits "10" represent subheading 700910, i.e., rearview mirrors for vehicles. The subheading further distinguishes vehicle rearview mirrors from other glass mirrors. Code 700910 specifically refers to rearview mirrors for vehicles (such as automobiles, motorcycles, tractors, etc.), whether or not framed or with brackets. Vehicle rearview mirrors are classified under 700910 because their main function is to reflect images, making them glass mirrors. Although they may have plastic or metal frames, according to the General Rules for Interpretation, their essential character is determined by the glass mirror. They cannot be classified under 8708 (parts of motor vehicles) because 8708 only applies to parts not specifically named in other headings, while 700910 explicitly includes vehicle rearview mirrors.
Chapter
Chapter 70 covers glass and glassware, including flat glass, safety glass, glass mirrors, glassware, glass fibers and articles thereof, etc. This chapter includes both industrial glass and domestic glass, but glass products for vehicles shall be classified under the corresponding heading according to their function and processing state. Vehicle rearview mirrors are a type of glass mirror, optically processed and equipped with frames, and therefore classified under this chapter.
Heading
Heading 7009 covers glass mirrors, including unframed glass mirrors and framed glass mirrors. Glass mirrors refer to products with a reflective coating (such as silver, aluminum, etc.) on a glass substrate that can clearly reflect images. This heading includes vehicle rearview mirrors, bathroom mirrors, vanity mirrors, etc., but excludes optical elements, toy mirrors, etc. Vehicle rearview mirrors are usually framed or have brackets and are still classified under this heading.
Digit Breakdown
The first 2 digits "70" represent Chapter 70 (glass and glassware). The 3rd-4th digits "09" represent heading 7009 (glass mirrors). The 5th-6th digits "10" represent subheading 700910, i.e., rearview mirrors for vehicles. The subheading further distinguishes vehicle rearview mirrors from other glass mirrors. Code 700910 specifically refers to rearview mirrors for vehicles (such as automobiles, motorcycles, tractors, etc.), whether or not framed or with brackets.
Classification Basis
Vehicle rearview mirrors are classified under 700910 because their main function is to reflect images, making them glass mirrors. Although they may have plastic or metal frames, according to the General Rules for Interpretation, their essential character is determined by the glass mirror. They cannot be classified under 8708 (parts of motor vehicles) because 8708 only applies to parts not specifically named in other headings, while 700910 explicitly includes vehicle rearview mirrors.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared goods should accurately describe them as vehicle rearview mirrors, and indicate the brand and model. Use: Explain the type of vehicle to which the rearview mirror applies, such as automobiles, motorcycles, tractors, etc. Material: Describe the mirror surface material (such as glass) and frame material (such as plastic, metal), and indicate whether it has a reflective coating. Brand: Declare the production or sales brand; if there is no brand, indicate "no brand". Model: Fill in the product model or part number to facilitate identification of specific specifications. Framed or Not: Indicate whether the rearview mirror has a frame or bracket, and the material of the frame. Dimensions: Provide the mirror surface dimensions (such as length, width, thickness), usually in millimeters. Product Name: Vehicle Rearview Mirror; Use: For automobiles; Material: Glass mirror surface, plastic frame; Brand: XX brand; Model: ABC-123; Framed or Not: Yes, plastic frame; Dimensions: 200mm×100mm×5mm. Failure to indicate "for vehicles" may lead to misclassification under other glass mirrors. Ignoring the frame material affects whether it is still classified under 700910. Classifying the rearview mirror under 8708 vehicle parts leads to classification errors.
Product Name
The Chinese and foreign language names of the declared goods should accurately describe them as vehicle rearview mirrors, and indicate the brand and model.
⚠️ Only writing "rearview mirror" without indicating it is for vehicles, leading to classification errors.
Use
Explain the type of vehicle to which the rearview mirror applies, such as automobiles, motorcycles, tractors, etc.
⚠️ Filling in the use as "indoor use" or "general purpose" without specifying the vehicle type.
Material
Describe the mirror surface material (such as glass) and frame material (such as plastic, metal), and indicate whether it has a reflective coating.
⚠️ Only writing "glass" without specifying the frame material or reflective coating.
Brand
Declare the production or sales brand; if there is no brand, indicate "no brand".
⚠️ Confusing brand with model, or omitting the brand.
Model
Fill in the product model or part number to facilitate identification of specific specifications.
⚠️ Incomplete model filling or inconsistency with the actual product.
Framed or Not
Indicate whether the rearview mirror has a frame or bracket, and the material of the frame.
⚠️ Failure to indicate whether it is framed, affecting subheading determination.
Dimensions
Provide the mirror surface dimensions (such as length, width, thickness), usually in millimeters.
⚠️ Incorrect dimension units or omission.
Example： Product Name: Vehicle Rearview Mirror; Use: For automobiles; Material: Glass mirror surface, plastic frame; Brand: XX brand; Model: ABC-123; Framed or Not: Yes, plastic frame; Dimensions: 200mm×100mm×5mm.
Common Mistakes：
Failure to indicate "for vehicles" may lead to misclassification under other glass mirrors.
Ignoring the frame material affects whether it is still classified under 700910.
Classifying the rearview mirror under 8708 vehicle parts leads to classification errors.
🎯 Classification Logic
The core basis for classification is the "Import and Export Tariff" and the "Harmonized Commodity Description and Coding System". Vehicle rearview mirrors are glass mirrors and are dedicated to vehicles, so they are classified under 700910. If the rearview mirror has electronic components (such as heating, anti-glare), it is still classified under this code, unless its function constitutes a complete vehicle part. However, according to the General Rules for Interpretation, if the heading specifically names it, it should be classified there first. 700991 Other unframed glass mirrors: 700991 is for unframed glass mirrors, while 700910 includes framed or unframed vehicle rearview mirrors. If a vehicle rearview mirror is unframed, it is still classified under 700910 because it is dedicated to vehicles. 700992 Other framed glass mirrors: 700992 is for other framed glass mirrors (not for vehicles), such as bathroom mirrors. Vehicle rearview mirrors, even if framed, are classified under 700910. 870829 Parts and accessories of motor vehicles: 870829 is for other vehicle parts, but vehicle rearview mirrors are already named under 700910, so they are not classified under 870829. 900190 Other optical elements: 900190 is for optical elements such as lenses, prisms. Although vehicle rearview mirrors are optically processed, their main function is reflection, so they are not classified under 9001. Is it clearly for vehicles? Does it have a frame or bracket? Does the mirror surface have a reflective coating? Does it have electronic functions? Has it been classified under 8708?
Basis
The core basis for classification is the "Import and Export Tariff" and the "Harmonized Commodity Description and Coding System". Vehicle rearview mirrors are glass mirrors and are dedicated to vehicles, so they are classified under 700910. If the rearview mirror has electronic components (such as heating, anti-glare), it is still classified under this code, unless its function constitutes a complete vehicle part. However, according to the General Rules for Interpretation, if the heading specifically names it, it should be classified there first.
Confused Codes：
700991 - Other unframed glass mirrors
700991 is for unframed glass mirrors, while 700910 includes framed or unframed vehicle rearview mirrors. If a vehicle rearview mirror is unframed, it is still classified under 700910 because it is dedicated to vehicles.
700992 - Other framed glass mirrors
700992 is for other framed glass mirrors (not for vehicles), such as bathroom mirrors. Vehicle rearview mirrors, even if framed, are classified under 700910.
870829 - Parts and accessories of motor vehicles
870829 is for other vehicle parts, but vehicle rearview mirrors are already named under 700910, so they are not classified under 870829.
900190 - Other optical elements
900190 is for optical elements such as lenses, prisms. Although vehicle rearview mirrors are optically processed, their main function is reflection, so they are not classified under 9001.
Self-Check：
✓ Is it clearly for vehicles?
✓ Does it have a frame or bracket?
✓ Does the mirror surface have a reflective coating?
✓ Does it have electronic functions?
✓ Has it been classified under 8708?
❓ FAQ
What is the HS code for vehicle rearview mirrors? The HS code for vehicle rearview mirrors is 700910, belonging to Chapter 70 glass mirrors. This code applies to rearview mirrors for automobiles, motorcycles, and other vehicles, whether framed or not. Which code should a vehicle rearview mirror with heating function be classified under? It is still classified under 700910. The heating function does not change its essential character as a glass mirror, unless it constitutes a complete vehicle part, but usually it does not change the classification. How to distinguish vehicle rearview mirrors from ordinary glass mirrors? Vehicle rearview mirrors are dedicated to vehicles and have specific mounting brackets and dimensions, while ordinary glass mirrors are used for bathrooms, makeup, etc. Classification is based on use; if for vehicles, it is classified under 700910. What elements are required to declare vehicle rearview mirrors? Product name, use, material, brand, model, whether framed, dimensions, etc. are required. The use should specify the vehicle type, and the material should describe the mirror surface and frame. How to inquire about the tax rate for vehicle rearview mirrors? The latest tax rate can be queried through the General Administration of Customs website or the "Import and Export Tariff". Tax rates may vary by country, trade agreements, etc., and it is recommended to refer to official publications. If vehicle rearview mirrors are imported as complete sets of parts, how are they classified? If the parts already constitute the essential character of a rearview mirror, they should be classified under 700910. If not, they may be classified as parts, but it is generally recommended to classify as complete goods. Are motorcycle rearview mirrors also classified under 700910? Yes, motorcycle rearview mirrors are vehicle rearview mirrors and are classified under 700910. This code covers all vehicle rearview mirrors.
Q: What is the HS code for vehicle rearview mirrors?
A: The HS code for vehicle rearview mirrors is 700910, belonging to Chapter 70 glass mirrors. This code applies to rearview mirrors for automobiles, motorcycles, and other vehicles, whether framed or not.
Q: Which code should a vehicle rearview mirror with heating function be classified under?
A: It is still classified under 700910. The heating function does not change its essential character as a glass mirror, unless it constitutes a complete vehicle part, but usually it does not change the classification.
Q: How to distinguish vehicle rearview mirrors from ordinary glass mirrors?
A: Vehicle rearview mirrors are dedicated to vehicles and have specific mounting brackets and dimensions, while ordinary glass mirrors are used for bathrooms, makeup, etc. Classification is based on use; if for vehicles, it is classified under 700910.
Q: What elements are required to declare vehicle rearview mirrors?
A: Product name, use, material, brand, model, whether framed, dimensions, etc. are required. The use should specify the vehicle type, and the material should describe the mirror surface and frame.
Q: How to inquire about the tax rate for vehicle rearview mirrors?
A: The latest tax rate can be queried through the General Administration of Customs website or the "Import and Export Tariff". Tax rates may vary by country, trade agreements, etc., and it is recommended to refer to official publications.
Q: If vehicle rearview mirrors are imported as complete sets of parts, how are they classified?
A: If the parts already constitute the essential character of a rearview mirror, they should be classified under 700910. If not, they may be classified as parts, but it is generally recommended to classify as complete goods.
Q: Are motorcycle rearview mirrors also classified under 700910?
A: Yes, motorcycle rearview mirrors are vehicle rearview mirrors and are classified under 700910. This code covers all vehicle rearview mirrors.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.