HS Code for Mirror sheets

Mirror sheets are classified under HS code 7009.91 because they consist of glass mirrors that have not been fitted with a frame. The Harmonized System distinguishes mirrors based on their application and their physical state. Heading 7009 covers glass mirrors, whether or not framed, including rear-view mirrors. Subheading 7009.91 specifically addresses mirrors that are unframed and do not fall under the category of rear-view mirrors for vehicles. These products are typically produced by coating one surface of a glass sheet with a reflective metal layer, such as silver or aluminum, which is then protected by a layer of paint or lacquer. Since these sheets are imported or exported as raw materials or finished unframed panels, they meet the criteria for this specific classification. The classification remains consistent regardless of whether the glass is tinted, curved, or worked on the edges, provided it remains unframed.

Products Included

• Unframed silvered glass sheets
• Decorative unframed wall mirrors
• Mirror tiles for interior cladding
• Unframed vanity mirror panels
• Reflective glass sheets for furniture inserts

Common Misclassification

Mirror sheets are frequently misclassified under HS code 7009.92, which is reserved for framed mirrors. If the mirror sheet has any form of permanent border or frame made of wood, metal, or plastic, it must be moved to 7009.92. Another common error is using HS code 7009.10, which is strictly for rear-view mirrors designed for vehicles. Furthermore, high-precision optical mirrors used in scientific instruments are classified under Chapter 90 (specifically 9001 or 9002) rather than Chapter 70, as they are considered optical elements rather than general glassware.

FAQ

What is the HS code for mirror sheets?

The HS code for unframed mirror sheets is 7009.91, covering glass mirrors that are not fitted with frames and are not for vehicular rear-view use.

Are beveled edge mirrors classified differently?

No, as long as the mirror remains unframed, beveled or worked edges do not change the classification from 7009.91; however, adding a frame would move it to 7009.92.