HS 700991 Other
Quick Answer: Glass mirrors, not framed or otherwise mounted, imported under HS 700991 enter the UK duty-free, the EU at 4.00% ad valorem, and the US at 7.8% ad valorem under the MFN rate. This classification specifically covers mirrors of glass that are not part of a frame or otherwise affixed. Importers should be aware that the US also offers duty-free entry for certain qualifying trade agreements. CustomTariffs aggregates this data, highlighting the varying duty burdens across major markets for this specific product category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009910020 | 0.00 % | — | — |
| 7009910000 | 0.00 % | — | — |
| 7009910010 | 0.00 % | — | — |
| 7009910090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009910000 | 4.00 % | — | — |
| 7009910020 | 4.00 % | — | — |
| 7009910010 | 4.00 % | — | — |
| 7009910090 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009915010 | — | — | ["cm<sup>2</sup>","No."] |
| 7009915091 | — | — | ["cm<sup>2</sup>","No."] |
| 7009915095 | — | — | ["cm<sup>2</sup>","No."] |
| 7009911010 | — | — | ["cm<sup>2</sup>","No."] |
| 70099110 | 7.8% | Free (18 programs) | — |
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 7009.91?
Imports of Other 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 (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3.25% for USMCA, KORUS, GSP, and 16 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 700991 cover?
This subheading covers "Other" mirrors of glass, not framed, not elsewhere specified within heading 7009. According to the World Customs Organization's Harmonized System Nomenclature, this category is a residual one for glass mirrors that do not fit into the more specific subheadings for framed mirrors or mirrors otherwise specified. For example, unframed decorative mirrors or mirrors intended for specific industrial applications not covered elsewhere would fall here, provided they are primarily of glass and meet the general definition of a mirror.
What falls outside HS 700991?
The following products are excluded from HS 700991: framed mirrors, which are classified under HS 700910; safety glass mirrors, which are typically classified under Chapter 70; and mirrors that are components of other articles, such as rearview mirrors for vehicles (classified with the vehicle) or mirrors integrated into furniture. Additionally, optical mirrors with precise optical properties for scientific instruments are generally classified under Chapter 90, not Chapter 70.
What are common classification mistakes for HS 700991?
A common error is misinterpreting the "Other" designation. Importers may incorrectly classify framed mirrors or mirrors that are integral parts of larger articles under this subheading. It is crucial to consult the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Failure to identify a more specific classification for framed or component mirrors leads to misclassification.
How should importers classify products under HS 700991?
The correct procedure for classifying products under HS 700991 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must first determine if the product is indeed a mirror of glass. Subsequently, they must verify that it is not framed and does not fall under any other more specific subheading within HS 7009 or other HS Chapters. Consulting the official tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is essential.
How is the duty calculated for products under HS 700991?
A set of 10 unframed decorative glass mirrors, each measuring 12 inches in diameter and declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($150 USD × 5% = $7.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 700991?
Several free trade agreements may reduce the applicable duty rate for HS 700991, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free entry for goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required, while GSP often necessitates a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 700991?
HS code 700991, which covers 'Other' framed or fitted mirrors, has varying duty rates depending on the importing country. For example, the United States applies a 4.00% ad valorem duty under its Most Favored Nation (MFN) tariff. The European Union's TARIC system and the UK Trade Tariff also list specific rates that can fluctuate. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your shipment.
How is the import duty for HS 700991 calculated, and can you provide an example?
The duty calculation for HS 700991 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For instance, if the United States applies a 4.00% ad valorem duty and you are importing mirrors valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.04 (Duty Rate) = $400 USD (Duty Amount). Always ensure your customs valuation is accurate and compliant with the importing country's regulations.
What are the classification criteria for goods falling under HS code 700991?
HS code 700991 is a residual category for framed or fitted mirrors not specifically classified elsewhere within Chapter 70 of the Harmonized System. To qualify for this code, the item must be a mirror (a glass surface treated to reflect light) that is either framed or fitted with other materials. It excludes mirrors that are not framed or fitted, such as unframed mirror sheets, which would fall under HS code 700999. Verification with the World Customs Organization (WCO) or national customs authorities is recommended for complex cases.
Which trade agreements offer preferential duty rates for HS code 700991?
Preferential duty rates for HS code 700991 are often available through various Free Trade Agreements (FTAs). For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from reduced or zero duties. Similarly, agreements like the EU's with various countries, or the UK's Global Tariff, can offer preferential treatment. Importers must ensure their goods meet the rules of origin requirements stipulated in the relevant trade agreement and possess the necessary proof of origin documentation.
What documentation is typically required for importing goods classified under HS 700991?
Standard import documentation for HS code 700991 generally 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 importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Additionally, specific safety or quality certifications might be necessary, especially if the mirrors are intended for use in vehicles or specific environments. Always verify the precise documentation requirements with the customs authority of the destination country.