HS 700910 Rear-view mirrors for vehicles
Quick Answer: Rear-view mirrors for vehicles imported under HS 700910 enter the EU at 4.00% ad valorem, the UK at 0.00% ad valorem, and the US at 3.9% ad valorem (MFN). This classification specifically covers mirrors designed for mounting on the exterior or interior of motor vehicles to provide visibility of the surrounding environment. Importers should be aware of potential variations in preferential duty rates across different trade agreements, particularly in the US market where a significant number of free trade agreements offer duty-free entry. According to CustomTariffs data, careful attention to the specific origin of goods is crucial for optimizing duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009100000 | 0.00 % | — | — |
| 7009100030 | 0.00 % | — | — |
| 7009100050 | 0.00 % | — | — |
| 7009100060 | 0.00 % | — | — |
| 7009100090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009100030 | 4.00 % | — | — |
| 7009100060 | 4.00 % | — | — |
| 7009100000 | 4.00 % | — | — |
| 7009100050 | 4.00 % | — | — |
| 7009100090 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009100000 | 3.9% | Free (18 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 7009.10?
Imports of Rear-view mirrors for vehicles may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 700910 cover?
This subheading covers rear-view mirrors specifically designed for use in vehicles, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes both interior and exterior mirrors intended to provide drivers with a view of the area behind and to the sides of their vehicle. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are mirrors mounted on or within the vehicle chassis, essential for safe operation and navigation.
What falls outside HS 700910?
The following products are excluded from HS 700910: mirrors not intended for vehicles, such as handheld vanity mirrors or wall-mounted mirrors, and mirrors for other modes of transport like aircraft or boats, which are classified under different headings. Also excluded are mirror assemblies that are integral parts of larger components not solely dedicated to the mirroring function, or mirrors with additional functionalities beyond simple reflection, unless those functionalities are secondary to the primary mirror purpose and do not alter the essential character of the item.
What are common classification mistakes for HS 700910?
A common error is misclassifying mirrors that are part of a larger assembly, such as a complete door panel or wing mirror housing that includes lights or sensors. According to General Rule of Interpretation (GRI) 1 and GRI 3(b), the essential character of the good must be determined. If the mirror is merely a component of a more complex item, it may be classified with that item, or if the mirror itself is the dominant feature, it remains under 700910. Another mistake is classifying mirrors for non-vehicle applications under this code.
How should importers classify products under HS 700910?
The correct procedure for classifying products under HS 700910 involves first identifying the product's primary function and intended use. Importers and customs brokers should consult the official HS Nomenclature, the Explanatory Notes, and national tariff schedules such as the USITC HTS or the UK Trade Tariff. Verify that the mirror is specifically designed for vehicle use. If the mirror is part of a larger assembly, determine which component imparts the essential character of the good.
How is the duty calculated for products under HS 700910?
A set of two exterior side-view mirrors for a 2023 Toyota Camry, declared at a customs value of $75.00 USD and weighing 1.5 kg, would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($75.00 × 0.05 = $3.75). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 700910?
Several free trade agreements may reduce the applicable duty rate for HS 700910, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or free duties. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 700910 (Rear-view mirrors for vehicles)?
The Most Favored Nation (MFN) duty rate for HS code 700910, covering rear-view mirrors for vehicles, is generally 4.00% ad valorem in the United States. However, preferential rates are available under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) published by the US International Trade Commission (USITC) for the most accurate and up-to-date duty rates applicable to your specific country of origin.
How is the import duty for HS 700910 calculated, and can you provide an example?
The duty for HS code 700910 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if the MFN duty rate is 4.00% and you import rear-view mirrors valued at $10,000 USD, the calculated duty would be $10,000 USD * 4.00% = $400 USD. Always ensure your declared value is accurate and includes all assessable costs as per customs regulations.
What specific criteria determine if a mirror is classified under HS 700910 as a 'rear-view mirror for vehicles'?
HS code 700910 specifically applies to mirrors designed and intended for use as rear-view mirrors in vehicles. This includes both interior and exterior mirrors that provide the driver with a view of the area behind the vehicle. Mirrors that are not specifically designed for vehicle rear-view purposes, such as side mirrors for motorcycles not integrated into a fairing, or mirrors for other applications (e.g., industrial machinery, decorative mirrors), would be classified under different HS codes. The intended use and design are paramount for correct classification.
What documentation is typically required when importing goods classified under HS 700910?
When importing rear-view mirrors for vehicles (HS 700910), standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and any applicable trade agreements, a Certificate of Origin may be necessary to claim preferential duty rates. Importers should also be prepared to provide product specifications or technical data if requested by customs authorities to verify classification.
Which common trade agreements offer preferential duty rates for HS code 700910 into the United States?
Several trade agreements can provide preferential duty rates for HS code 700910 into the United States. For example, goods originating from countries party to the United States-Australia Free Trade Agreement (AU) may enter duty-free. Similarly, agreements with countries like Chile (CL), South Korea (KR), and Mexico (MX, under USMCA) often provide reduced or zero duty rates. To claim these benefits, importers must ensure the goods meet the rules of origin specified in the respective trade agreement and possess a valid Certificate of Origin. Always verify the specific preferential rates and requirements in the HTSUS.