HS Code for Car rearview mirrors

Car rearview mirrors are classified under HS code 700910. This classification is a prime example of the application of Section XVII, Note 2(b), which excludes glass mirrors of Chapter 70 from being classified as parts of vehicles in Chapter 87. Even though a rearview mirror is an essential safety component of a motor vehicle, the Harmonized System prioritizes the material composition and the specific provision for mirrors. Heading 7009 covers glass mirrors, whether or not framed, including rear-view mirrors. Subheading 700910 is specifically dedicated to rear-view mirrors for vehicles. This includes both interior mirrors and exterior side-view mirrors. The classification remains consistent regardless of whether the mirror is manually adjustable or powered by an electric motor, as the essential character of the item is the glass mirror itself. The frame or the motorized housing is considered an accessory to the mirror under this specific heading.

Products Included

• Interior rearview mirrors for cars and trucks
• Exterior side-view mirrors (wing mirrors)
• Prismatic day/night rearview mirrors
• Heated side-view mirrors with glass elements

Common Misclassification

A common mistake is attempting to classify these items under HS code 870899, which is the general code for parts and accessories of motor vehicles. However, because of the exclusionary note in Section XVII, glass mirrors must stay in Chapter 70. Another misclassification is 700991 or 700992, which are for general-purpose mirrors; 700910 is the more specific and therefore correct code for vehicle applications.

FAQ

What is the HS code for car rearview mirrors?

The correct HS code for car rearview mirrors, including both interior and exterior types, is 700910.

Are digital camera-based mirrors classified here?

No. If the "mirror" is actually a camera and a monitor screen (digital side-view), it is classified under 852859 as a monitor or 852589 as a camera system, as it no longer functions via glass reflection.