HS 700992 Framed
Quick Answer: Mirrors, framed, imported under HS 700992 enter the UK at 0.00%, the EU at 4.00% ad valorem, and the US with rates varying significantly from 3.25% to 45% ad valorem, with many countries receiving duty-free treatment. This classification specifically applies to mirrors that are framed, distinguishing them from unframed mirrors. Importers should be aware of the substantial duty rate differences between major trading blocs, particularly the high rates in the US for certain origins. CustomTariffs aggregates this data, highlighting the importance of verifying the specific origin and applicable tariff rate for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009920000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7009921010 | — | — | ["cm<sup>2</sup>","No."] |
| 7009921090 | — | — | ["cm<sup>2</sup>","No."] |
| 70099250 | 6.5% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3.25% (1 programs) | — |
| 7009925010 | — | — | ["cm<sup>2</sup>","No."] |
| 7009925091 | — | — | ["cm<sup>2</sup>","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 7009.92?
Imports of Framed 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 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 700992 cover?
This subheading covers mirrors of glass, framed, not being optical elements. According to the World Customs Organization's Harmonized System Explanatory Notes, this category specifically includes mirrors that are mounted in or fitted with a frame. The frame can be made of various materials, such as wood, metal, or plastic, and its primary function is to enclose or support the mirror. This classification is distinct from unframed mirrors or mirrors that are optical instruments, as per Chapter 70 of the Harmonized System.
What falls outside HS 700992?
The following products are excluded from HS 700992: unframed mirrors of glass (classified under 700910 or 700991), mirrors which are optical elements (e.g., for telescopes or cameras, classified in Chapter 90), and mirrors that are not of glass. Additionally, mirrors that are integrated into other articles, such as vehicle mirrors or cosmetic compacts, are typically classified with the main article. For instance, a rear-view mirror for a car would be classified under Chapter 87.
What are common classification mistakes for HS 700992?
A common error is misinterpreting the term "framed." Importers may incorrectly classify unframed mirrors with a simple border or backing as framed, or conversely, classify mirrors with elaborate framing that might suggest they are primarily decorative furniture items under this heading. Adherence to General Interpretative Rule 1 and 3(b) is crucial, ensuring the essential character of the goods remains a mirror of glass, framed, rather than an item of furniture or decoration.
How should importers classify products under HS 700992?
The correct procedure for classifying framed mirrors under HS 700992 involves a two-step process: first, confirm the product is a mirror of glass. Second, verify that the mirror is indeed fitted with a frame. If both conditions are met, and the mirror is not an optical element, then HS 700992 is the appropriate classification. Importers and customs brokers should consult the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, for detailed notes and headings.
How is the duty calculated for products under HS 700992?
A decorative wall mirror, measuring 60cm x 80cm, with a wooden frame, and declared at a customs value of $50 USD, would attract a US duty of $5.00 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($50 USD × 10% = $5.00 USD). 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 700992?
Several free trade agreements may reduce the applicable duty rate for HS 700992, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. Documentation required to claim preference under USMCA typically involves a certification of origin, while GSP may require a Form A certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 700992 (Framed mirrors)?
The Most Favored Nation (MFN) duty rate for HS code 700992, which covers framed mirrors, can vary significantly. For example, the United States applies a 4.00% ad valorem duty. The European Union's TARIC system may have different rates depending on the specific origin and type of mirror. The UK Trade Tariff also lists specific rates. It is crucial to consult the most current tariff schedule for the importing country to determine the applicable duty rate. Preferential rates under various trade agreements are also available, often resulting in lower or free entry for goods originating from partner countries. For instance, some agreements offer 'Free' entry (0.00%) for goods from countries like Australia (AU), Canada (CA), South Korea (KR), and Singapore (SG), while others, like Japan (JP), may have a specific rate of 3.25%.
How is the import duty for HS code 700992 calculated, and can you provide an example?
The duty for HS code 700992 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of framed mirrors has a declared customs value of $10,000 USD and the applicable MFN duty rate is 4.00%, the duty amount would be calculated as: $10,000 (Value) × 0.04 (Duty Rate) = $400.00 (Duty Amount). Some tariffs may also include specific duties (per unit) or a combination of ad valorem and specific duties, depending on the product's characteristics and the importing country's regulations. Always verify the basis of duty calculation with the official tariff schedule.
What are the key classification criteria for goods to be classified under HS code 700992?
To be classified under HS code 700992, the goods must meet the definition of mirrors of glass (HS heading 7009) and be presented in a frame. The primary criteria are: 1. The item must be a mirror of glass, meaning it has a reflective surface applied to glass. 2. The mirror must be 'framed,' meaning it is fitted into or enclosed by a frame made of any material (wood, metal, plastic, etc.). If the mirror is unframed, it would fall under a different subheading. The frame's material and construction are generally secondary to the fact that the mirror is indeed framed.
Which common trade agreements offer preferential duty rates for HS code 700992, and what documentation is typically required?
Several trade agreements can provide preferential duty rates for HS code 700992. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements the US, EU, or UK have with countries like South Korea, Japan, or Singapore, often grant reduced or zero duties. To claim these preferential rates, importers and customs brokers must typically provide a valid Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. The specific format and content of the COO can vary by agreement.
Are there specific documentation requirements beyond the Certificate of Origin for importing framed mirrors under HS code 700992?
Yes, in addition to a Certificate of Origin for preferential duty claims, standard import documentation is required for HS code 700992. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the specific nature of the mirrors (e.g., if they contain certain materials or are intended for specific uses), additional certifications or permits might be necessary to ensure compliance with safety, environmental, or other regulatory standards. Always consult the importing country's customs authority for a comprehensive list of required documents.