Product classification
HS code for Mirror sheets: 7009.91
Glass mirrors, unframed, excluding rear-view mirrors for vehicles.
Classification of mirror sheets under HS 7009.91
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.
- Covers
- Unframed silvered glass sheets
- Decorative unframed wall mirrors
- Mirror tiles for interior cladding
- Unframed vanity mirror panels
- Reflective glass sheets for furniture inserts
- Also under 7009.91
- AGC Mirox mirrors
- Guardian UltraMirror
- Saint-Gobain Mirastar
- IKEA unframed mirror panels
Codes often confused with 7009.91
Common mistake. 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.
Top exporters and importers of HS 700991 (the code used for mirror sheets), 2025
In 2025, the largest exporter of HS 700991 (the code used for mirror sheets) in UN Comtrade data was China, with 54% of world exports; the largest importer in UN Comtrade data was the United States, with 9.5% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 700991, not only mirror sheets.
Top exporters 2025 · share of world exports
- 1 China $635M 54% of world exports
- 2 Poland $62M 5.2% of world exports
- 3 Belgium $60M 5.0% of world exports
World total: $1.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $102M 9.5% of world imports
- 2 Germany $89M 8.2% of world imports
- 3 France $59M 5.5% of world imports
World total: $1.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for mirror sheets
Brazil classifies mirror sheets under NCM 7009.91.00: HS 7009.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about mirror sheets
What is the HS code for Mirror sheets?
The HS code for Mirror sheets is 700991 (Glass mirrors; unframed, excluding rear-view mirrors for vehicles). 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.
How do I classify Mirror sheets for customs?
Mirror sheets is classified under HS code 700991 — Glass mirrors; unframed, excluding rear-view mirrors for vehicles. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of mirror sheets (HS 700991)?
In 2025, the top exporters of HS 700991 (the code used for mirror sheets) in UN Comtrade data were China ($635M, 54% of world exports), Poland ($62M) and Belgium ($60M). World exports came to about $1.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of mirror sheets (HS 700991)?
In 2025, the top importers of HS 700991 (the code used for mirror sheets) in UN Comtrade data were the United States ($102M, 9.5% of world imports), Germany ($89M) and France ($59M). World imports came to about $1.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Mirror sheets the same in all countries?
The base HS code 700991 for Mirror sheets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for mirror sheets in Brazil?
In Brazil, mirror sheets (HS 700991) is classified under NCM 7009.91.00.