Chapter 90 is the dedicated chapter in the HS classification system for optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus, and precision instruments and apparatus, covering a range from spectacle lenses and optical elements to lasers, measuring instruments, medical devices, etc. The core logic of this chapter is classification by function and use, rather than by material; therefore, optical elements made of glass, plastic, or metal may all be classified under this chapter as long as they have an optical function. 9001 is the first heading of this chapter, specifically referring to unmounted optical elements and optical materials, and is the source classification for the entire optical industry chain in this chapter. Heading 9001 covers unmounted optical elements, including optical elements of any material, unmounted optical lenses, prisms, mirrors and other optical elements, but excludes mounted optical elements (classified under heading 9002, etc.). The core limitations of this heading are unmounted and optically worked. Unmounted means the element has not been assembled with other parts into a complete optical assembly or instrument; optically worked means it has undergone grinding, polishing and other processes to achieve optical precision suitable for direct use. Vehicle-mounted optical elements such as unmounted vehicle-mounted lens lenses, vehicle-mounted mirrors, vehicle-mounted prisms, etc. are all classified under this heading. Code 900190 has 6 digits. The first 2 digits 90 represent Chapter 90, namely the major category of precision instruments and equipment such as optical, photographic, measuring, checking, and medical instruments, which is the most core chapter on instruments and meters in the HS system. Digits 3-4, 01, represent heading 9001, namely unmounted optical elements, distinguished from 9002 mounted optical elements, 9003 spectacle frames, and 9004 spectacles and similar articles. Digits 5-6, 90, are the subheading, indicating other optical elements not elsewhere specified. Under heading 9001 there are also subheadings such as 900110 (optical fibres and optical fibre bundles), 900120 (sheets and plates of polarising material), 900130 (contact lenses), 900140 (spectacle lenses of glass), 900150 (spectacle lenses of other materials), and 900190 (other optical elements). As a residual subheading, 900190 covers all unmounted optical elements other than optical fibres, polarising sheets, and spectacle lenses, such as prisms, mirrors, filters, lenses, etc. Vehicle-mounted optical elements, if they do not constitute spectacle lenses or optical fibres, are generally classified under this subheading. Vehicle-mounted optical elements are classified under 900190 rather than 9002 because they are in an unmounted state and have not been assembled with other mechanical or electronic parts into a complete optical assembly. If a vehicle-mounted lens has been completely mounted, it should be classified under 9002 or according to the specific instrument; if it is a vehicle-mounted glass lens and used for vision correction, it is classified under 900140. 900190 applies only to independent optical elements that are unmounted, optically worked, and used in vehicle-mounted systems, such as prisms for vehicle-mounted LiDAR, filters for vehicle-mounted cameras, mirrors for vehicle-mounted HUDs, etc. The core of its classification lies in satisfying both requirements simultaneously: unmounted and optical function.

Product name: The standard Chinese name of the goods should be filled in and be consistent with the actual goods, such as vehicle-mounted optical lens, vehicle-mounted mirror, vehicle-mounted prism, etc. Material: Fill in the material from which the optical element is made, such as optical glass, quartz glass, optical plastic, sapphire, etc. Processing method: State whether it has undergone optical processing such as grinding, polishing, coating, and whether it has been mounted. Use: Fill in the specific application scenario, such as vehicle-mounted camera, vehicle-mounted LiDAR, vehicle-mounted HUD head-up display, etc. Brand and model: Fill in the brand and model of the goods to facilitate customs identification and subsequent verification. Specifications and dimensions: Fill in key optical parameters such as diameter, thickness, and focal length of the optical element. Whether coated: State whether it has been coated and the type of coating, such as anti-reflective coating, reflective coating, etc. Whether mounted: Clearly declare whether the element has been assembled with other parts into a complete assembly or instrument. Example of customs declaration: Product name: vehicle-mounted optical lens; Material: optical glass; Processing method: ground, polished, coated with anti-reflective coating, unmounted; Use: used in vehicle-mounted camera module; Brand: XX brand; Model: ABC-123; Specifications: diameter 20mm, thickness 3mm, focal length 15mm; Whether coated: yes, anti-reflective coating; Whether mounted: no. This declaration clearly explains the optical properties, processing status, and use of the goods, and meets the classification requirements of subheading 900190. Declaring a mounted vehicle-mounted camera module under 900190, when it should actually be classified under 9002 or as a complete machine. Failing to indicate whether optical processing has been carried out, making it impossible to determine whether the processing requirements of 9001 are met. Confusing vehicle-mounted glass lenses with spectacle lenses and incorrectly classifying them under 900140, while the actual vehicle-mounted use should be classified under 900190. Ignoring the declaration of material; although optical plastic and optical glass are both classified under 900190, this affects the focus of document review.

There are three core criteria for classification: first, unmounted, meaning the element has not been assembled with other parts into a complete optical assembly or instrument; second, optically worked, meaning it has undergone grinding, polishing, coating and other processes to achieve optical precision suitable for direct use; third, having an optical function, meaning it realizes functions such as imaging, reflection, refraction, and filtering through optical principles. Only when all three are satisfied simultaneously may it be classified under 9001. If vehicle-mounted optical elements are independent optical lenses, prisms, mirrors, filters, etc., and are unmounted, they are generally classified under 900190. If they have been assembled into components such as vehicle-mounted cameras or LiDAR, they should be classified under 9002 or according to the specific instrument. 900140 Spectacle lenses of glass: 900140 specifically refers to spectacle lenses of glass used for vision correction or eye protection, while vehicle-mounted optical elements under 900190 are used in vehicle-mounted systems and do not have a spectacle lens use. The two differ in use and function, and classification requires clarifying whether they are used for spectacles. 900150 Spectacle lenses of other materials: 900150 covers spectacle lenses of non-glass materials, such as resin lenses. The distinction from 900190 likewise lies in use: spectacle lenses are used for correcting or protecting vision, while vehicle-mounted optical elements are used in vehicle-mounted optical systems. 900290 Other mounted optical elements: 900290 covers mounted optical elements, such as assembled lenses and optical assemblies. The core difference from 900190 lies in whether they are mounted; unmounted is classified under 900190, and mounted under 900290. 900110 Optical fibres and optical fibre bundles: 900110 specifically refers to optical fibres and optical fibre bundles, which are special optical elements. If a vehicle-mounted optical element is an optical fibre, it should be classified under 900110 rather than 900190. The two have clear distinctions in material and function. 900120 Sheets and plates of polarising material: 900120 specifically refers to sheets and plates made of polarising material, used to control the polarisation state of light. If a vehicle-mounted optical element is a polarising sheet, it should be classified under 900120 rather than 900190. Classification requires confirming whether it has a polarising function. Confirm whether the element has been optically worked to a precision suitable for direct use. Confirm whether the element has not been assembled with other parts into a complete assembly or instrument. Confirm whether the element has an optical function, rather than serving only as a structural or decorative part. Confirm whether the element is used in a vehicle-mounted system, rather than in spectacles or other consumer electronics. Confirm whether the material of the element is an optical-grade material, rather than ordinary glass or plastic.

Which HS code should an unmounted lens used in a vehicle-mounted camera be classified under? If the lens is an unmounted, optically worked optical element and is used in a vehicle-mounted camera, it is generally classified under 900190. Note: if the lens has been assembled with a lens barrel, sensor, etc. into a complete camera module, it should be classified under 9002 or as a complete camera. When declaring, elements such as unmounted, optically worked, and vehicle-mounted use should be indicated. How can one determine whether a vehicle-mounted optical element is classified under 900190 or 900290? The core difference lies in whether it is mounted. 900190 applies to unmounted independent optical elements, such as individual lenses, prisms, and mirrors; 900290 applies to mounted optical elements, such as lens groups assembled into lenses. When declaring, the mounting status must be clearly stated to avoid customs clearance delays caused by classification errors. What conditions must be met for a prism used in vehicle-mounted LiDAR to be classified under 900190? Three conditions must be met: first, unmounted, meaning the prism has not been assembled with other parts into a LiDAR assembly; second, optically worked, meaning it has undergone grinding, polishing, coating and other processes; third, having an optical function, meaning it is used to change the optical path. If the prism has been assembled into a LiDAR module, it should be classified as a complete LiDAR rather than under 900190. How should a mirror used in a vehicle-mounted HUD head-up display be declared? If the mirror is an unmounted independent optical element, has been optically worked, and is coated with a reflective coating for use in a vehicle-mounted HUD system, it should be classified under 900190. When declaring, elements such as material, processing method, coating type, use, and whether mounted should be indicated. If the mirror has been assembled with the HUD module, it is classified under the complete HUD code. Among the declaration elements for 900190, are optical parameters mandatory? Yes. Optical parameters such as focal length, diameter, and thickness are important bases for determining whether an element is an optical element and whether optical processing has been completed. Customs document review may require optical parameters to confirm classification. It is recommended to fill in key optical parameters in as much detail as possible when declaring, to avoid inspection or classification disputes due to insufficient information. After a vehicle-mounted optical element is classified under 900190, how can the tax rate be checked? Tax rates change with national trade policies and free trade agreements. It is recommended to check the latest tax rates through the official website of the General Administration of Customs, China International Trade Single Window, or a professional customs declaration system. When checking, conditions such as commodity code, country of origin, and trade mode must be confirmed to obtain accurate tariffs, value-added tax, and possible agreement rates. If a vehicle-mounted optical element can be used both in vehicles and in other fields, how should it be classified? Classification should be based on actual use. If the element is mainly designed for use in vehicle-mounted systems, even if it can theoretically be used in other fields, it may still be classified under 900190 according to vehicle-mounted use. However, if the element is a general-purpose optical element without specific vehicle-mounted design, it is classified under 900190 as another optical element. It is recommended to provide design drawings or use descriptions when declaring to support the classification claim. How should 900190 be distinguished from 900140 and 900150 during classification? 900140 and 900150 specifically refer to spectacle lenses, corresponding respectively to glass and other materials, used for correcting vision or protecting the eyes. 900190 covers unmounted optical elements other than specific subheadings such as spectacle lenses, optical fibres, and polarising sheets. The key to distinction lies in use: spectacle lenses are used in spectacles, while vehicle-mounted optical elements are used in vehicle-mounted systems. If a vehicle-mounted optical element also has a spectacle lens function, it must be judged according to its main use.