Chapter 70 covers glass and glassware, including glass in various forms (such as flat glass, glass fibers, glassware, glass mirrors, glass beads, etc.) as well as processed glass products. This chapter does not include imitation jewelry made of glass (Chapter 71), optical elements made of glass (Chapter 90), or glass furniture (Chapter 94), etc. Glass products of this chapter may undergo various processing operations, such as bending, engraving, drilling, coating, etc., but must retain the essential character of glass. Heading 7009 covers glass mirrors, including rear-view mirrors, ordinary mirrors, decorative mirrors, etc., whether or not framed. Glass mirrors are usually made from glass plates, one side of which is polished and the other side coated with a metallic reflective layer (such as silver, aluminum, etc.). This heading includes unframed glass mirrors and framed glass mirrors, but framed glass mirrors may be classified in Chapter 94 if their frames constitute separate articles of furniture. This heading does not include toy mirrors (Chapter 95) or mirrors for optical instruments (Chapter 90). HS code 700991 is a six-digit subheading code. The first two digits "70" represent Chapter 70 (Glass and glassware). The 3rd-4th digits "09" represent heading 7009 (Glass mirrors), including all glass mirrors, whether or not framed. The 5th-6th digits "91" represent subheading 700991, specifically "Other glass mirrors," i.e., unframed glass mirrors. Glass mirrors under this subheading generally refer to unframed mirrors, while 700992 covers framed glass mirrors. Therefore, 700991 specifically refers to unframed glass mirrors, regardless of their shape, size, or use, as long as they are unframed, they are classified under this code. The goods are unframed glass mirrors, and therefore are classified under 700991. If the glass mirror is framed, it should be classified under 700992. If the glass mirror is a rear-view mirror for vehicles, it may be classified under 700910 (rear-view mirrors for vehicles), but 700910 applies only to rear-view mirrors for vehicles, whether or not framed. Therefore, ordinary unframed glass mirrors (not for vehicles) should be classified under 700991.
Chapter
Chapter 70 covers glass and glassware, including glass in various forms (such as flat glass, glass fibers, glassware, glass mirrors, glass beads, etc.) as well as processed glass products. This chapter does not include imitation jewelry made of glass (Chapter 71), optical elements made of glass (Chapter 90), or glass furniture (Chapter 94), etc. Glass products of this chapter may undergo various processing operations, such as bending, engraving, drilling, coating, etc., but must retain the essential character of glass.
Heading
Heading 7009 covers glass mirrors, including rear-view mirrors, ordinary mirrors, decorative mirrors, etc., whether or not framed. Glass mirrors are usually made from glass plates, one side of which is polished and the other side coated with a metallic reflective layer (such as silver, aluminum, etc.). This heading includes unframed glass mirrors and framed glass mirrors, but framed glass mirrors may be classified in Chapter 94 if their frames constitute separate articles of furniture. This heading does not include toy mirrors (Chapter 95) or mirrors for optical instruments (Chapter 90).
Digit Breakdown
HS code 700991 is a six-digit subheading code. The first two digits "70" represent Chapter 70 (Glass and glassware). The 3rd-4th digits "09" represent heading 7009 (Glass mirrors), including all glass mirrors, whether or not framed. The 5th-6th digits "91" represent subheading 700991, specifically "Other glass mirrors," i.e., unframed glass mirrors. Glass mirrors under this subheading generally refer to unframed mirrors, while 700992 covers framed glass mirrors. Therefore, 700991 specifically refers to unframed glass mirrors, regardless of their shape, size, or use, as long as they are unframed, they are classified under this code.
Classification Basis
The goods are unframed glass mirrors, and therefore are classified under 700991. If the glass mirror is framed, it should be classified under 700992. If the glass mirror is a rear-view mirror for vehicles, it may be classified under 700910 (rear-view mirrors for vehicles), but 700910 applies only to rear-view mirrors for vehicles, whether or not framed. Therefore, ordinary unframed glass mirrors (not for vehicles) should be classified under 700991.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared goods, which should accurately describe the goods, such as "unframed glass mirror." Material: State the type of glass, such as flat glass, float glass, etc., as well as the reflective layer material (such as silver, aluminum). Whether Framed: Clearly declare whether framed; unframed is classified under 700991, framed under 700992. Use: State the use of the glass mirror, such as household, decorative, industrial, etc., but use does not affect classification under this subheading. Dimensions: Declare the dimensions of the glass mirror (such as length, width, thickness) for statistics and document review. Shape: State the shape of the glass mirror, such as rectangular, circular, irregular, etc. Brand: Declare the brand (if any); if no brand, state "no brand." Model: Declare the model (if any); if no model, state "no model." Product Name: Unframed glass mirror; Material: Float glass, silver-coated on the back; Whether Framed: Unframed; Use: Household dressing mirror; Dimensions: 60cm×40cm×0.5cm; Shape: Rectangular; Brand: No brand; Model: No model. Mistakenly classifying framed glass mirrors under 700991; they should be classified under 700992. Vehicle rear-view mirrors should be classified under 700910, whether or not framed. Failure to accurately declare the reflective layer material may affect document review and statistics.
Product Name
The Chinese and foreign language names of the declared goods, which should accurately describe the goods, such as "unframed glass mirror."
⚠️ Incorrectly declared as "glass product" or "mirror," which is too general.
Material
State the type of glass, such as flat glass, float glass, etc., as well as the reflective layer material (such as silver, aluminum).
⚠️ Only writing "glass" without stating the reflective layer material.
Whether Framed
Clearly declare whether framed; unframed is classified under 700991, framed under 700992.
⚠️ Mistakenly declaring framed as unframed, resulting in incorrect classification.
Use
State the use of the glass mirror, such as household, decorative, industrial, etc., but use does not affect classification under this subheading.
⚠️ Incorrectly classifying vehicle rear-view mirrors under this code.
Dimensions
Declare the dimensions of the glass mirror (such as length, width, thickness) for statistics and document review.
⚠️ Failing to provide dimensions or incorrect units.
Shape
State the shape of the glass mirror, such as rectangular, circular, irregular, etc.
⚠️ Failing to declare the shape, or it does not match the image.
Brand
Declare the brand (if any); if no brand, state "no brand."
⚠️ False or missing brand declaration.
Model
Declare the model (if any); if no model, state "no model."
⚠️ Model does not match the actual goods.
Example： Product Name: Unframed glass mirror; Material: Float glass, silver-coated on the back; Whether Framed: Unframed; Use: Household dressing mirror; Dimensions: 60cm×40cm×0.5cm; Shape: Rectangular; Brand: No brand; Model: No model.
Common Mistakes：
Mistakenly classifying framed glass mirrors under 700991; they should be classified under 700992.
Vehicle rear-view mirrors should be classified under 700910, whether or not framed.
Failure to accurately declare the reflective layer material may affect document review and statistics.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the goods are glass mirrors; 2. Whether framed; 3. Whether for vehicles. A glass mirror is defined as a glass plate polished on one side and coated with a metallic reflective layer on the other side. Unframed glass mirrors are classified under 700991, framed under 700992, and vehicle-use under 700910. In addition, attention should be paid to the distinction from 7003 (cast or rolled glass plates) and 7005 (float glass), which are unprocessed glass plates, whereas glass mirrors are processed products coated with a reflective layer. 700992 Framed glass mirrors: Framed glass mirrors are classified under 700992, while unframed ones are classified under 700991. The core difference is whether they have a frame. 700910 Rear-view mirrors for vehicles: Rear-view mirrors for vehicles (whether framed or unframed) are classified under 700910, while ordinary unframed glass mirrors are classified under 700991. The core difference is whether the use is for vehicles. 7003 Cast or rolled glass plates: 7003 covers unprocessed glass plates, while 700991 covers glass mirrors coated with a reflective layer. The core difference is whether they have a reflective layer. 7005 Float glass and surface-ground glass: 7005 covers float glass or surface-ground glass without a reflective coating, while 700991 covers glass mirrors. The core difference is whether they have undergone reflective coating processing. Is it confirmed to be a glass mirror (with a reflective layer)? Is it unframed? Is it not for vehicles? Is it not a mirror for optical instruments? Is it not a toy mirror?
Basis
The core criteria for classification are: 1. Whether the goods are glass mirrors; 2. Whether framed; 3. Whether for vehicles. A glass mirror is defined as a glass plate polished on one side and coated with a metallic reflective layer on the other side. Unframed glass mirrors are classified under 700991, framed under 700992, and vehicle-use under 700910. In addition, attention should be paid to the distinction from 7003 (cast or rolled glass plates) and 7005 (float glass), which are unprocessed glass plates, whereas glass mirrors are processed products coated with a reflective layer.
Confused Codes：
700992 - Framed glass mirrors
Framed glass mirrors are classified under 700992, while unframed ones are classified under 700991. The core difference is whether they have a frame.
700910 - Rear-view mirrors for vehicles
Rear-view mirrors for vehicles (whether framed or unframed) are classified under 700910, while ordinary unframed glass mirrors are classified under 700991. The core difference is whether the use is for vehicles.
7003 - Cast or rolled glass plates
7003 covers unprocessed glass plates, while 700991 covers glass mirrors coated with a reflective layer. The core difference is whether they have a reflective layer.
7005 - Float glass and surface-ground glass
7005 covers float glass or surface-ground glass without a reflective coating, while 700991 covers glass mirrors. The core difference is whether they have undergone reflective coating processing.
Self-Check：
✓ Is it confirmed to be a glass mirror (with a reflective layer)?
✓ Is it unframed?
✓ Is it not for vehicles?
✓ Is it not a mirror for optical instruments?
✓ Is it not a toy mirror?
❓ FAQ
What is the difference between HS code 700991 and 700992? 700991 is unframed glass mirrors, and 700992 is framed glass mirrors. The difference lies in whether they have a frame. If the glass mirror has a frame, stand, etc., it should be classified under 700992; if it is only a glass mirror plate without any frame, it is classified under 700991. Which code should vehicle rear-view mirrors be classified under? Vehicle rear-view mirrors (whether framed or unframed) should be classified under 700910. However, note that if the rear-view mirror is specifically for vehicles, even if unframed, it is not classified under 700991. 700991 applies only to unframed glass mirrors not for vehicles. How to determine whether a glass mirror belongs to 700991? Criteria: 1. The goods are glass mirrors (glass plate polished on one side with a metallic reflective layer on the other); 2. Unframed (no frame, stand, etc.); 3. Not for vehicles; 4. Not for optical instruments; 5. Not toys. If these conditions are met, it can be classified under 700991. Does the reflective layer material of a glass mirror affect classification? The reflective layer material (such as silver, aluminum) does not affect HS code classification; 700991 covers unframed glass mirrors with any reflective layer material. However, the reflective layer material should be accurately declared for customs statistics and document review. Are decorative glass mirrors classified under 700991? Decorative glass mirrors, if unframed, are classified under 700991; if framed, under 700992. The use (such as decorative, household) does not affect classification; the key is whether they are framed. What is the export tariff for 700991? Tariff rates vary by country, trade agreement, time, etc. It is recommended to consult the latest "Import and Export Tariff" issued by China Customs or check real-time rates through the General Administration of Customs website or the International Trade Single Window. This code does not provide specific tariff values. What is the most common error when declaring 700991? The most common error is declaring framed glass mirrors as unframed, resulting in incorrect classification. In addition, mistakenly classifying vehicle rear-view mirrors under 700991 is also a common error. When declaring, carefully check whether the goods are framed and their use. If the glass mirror is for optical instruments, which code should it be classified under? Glass mirrors for optical instruments (such as reflectors, lenses, etc.) should be classified under Chapter 90 (optical, photographic, medical, etc. equipment), with the specific code depending on the type of instrument. 700991 applies only to ordinary glass mirrors and does not include mirrors specifically for optical instruments.
Q: What is the difference between HS code 700991 and 700992?
A: 700991 is unframed glass mirrors, and 700992 is framed glass mirrors. The difference lies in whether they have a frame. If the glass mirror has a frame, stand, etc., it should be classified under 700992; if it is only a glass mirror plate without any frame, it is classified under 700991.
Q: Which code should vehicle rear-view mirrors be classified under?
A: Vehicle rear-view mirrors (whether framed or unframed) should be classified under 700910. However, note that if the rear-view mirror is specifically for vehicles, even if unframed, it is not classified under 700991. 700991 applies only to unframed glass mirrors not for vehicles.
Q: How to determine whether a glass mirror belongs to 700991?
A: Criteria: 1. The goods are glass mirrors (glass plate polished on one side with a metallic reflective layer on the other); 2. Unframed (no frame, stand, etc.); 3. Not for vehicles; 4. Not for optical instruments; 5. Not toys. If these conditions are met, it can be classified under 700991.
Q: Does the reflective layer material of a glass mirror affect classification?
A: The reflective layer material (such as silver, aluminum) does not affect HS code classification; 700991 covers unframed glass mirrors with any reflective layer material. However, the reflective layer material should be accurately declared for customs statistics and document review.
Q: Are decorative glass mirrors classified under 700991?
A: Decorative glass mirrors, if unframed, are classified under 700991; if framed, under 700992. The use (such as decorative, household) does not affect classification; the key is whether they are framed.
Q: What is the export tariff for 700991?
A: Tariff rates vary by country, trade agreement, time, etc. It is recommended to consult the latest "Import and Export Tariff" issued by China Customs or check real-time rates through the General Administration of Customs website or the International Trade Single Window. This code does not provide specific tariff values.
Q: What is the most common error when declaring 700991?
A: The most common error is declaring framed glass mirrors as unframed, resulting in incorrect classification. In addition, mistakenly classifying vehicle rear-view mirrors under 700991 is also a common error. When declaring, carefully check whether the goods are framed and their use.
Q: If the glass mirror is for optical instruments, which code should it be classified under?
A: Glass mirrors for optical instruments (such as reflectors, lenses, etc.) should be classified under Chapter 90 (optical, photographic, medical, etc. equipment), with the specific code depending on the type of instrument. 700991 applies only to ordinary glass mirrors and does not include mirrors specifically for optical instruments.
⚠️ 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.