Analysis
Heading 7009 of the Harmonized Tariff Schedule covers glass mirrors, whether or not framed, including rear-view mirrors. It divides into 3 six-digit subheadings and 5 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.
None of its 5 lines is duty-free at the general rate. Rates run from 3.9% to 7.8% with a median of 6.5%, so the line you choose sets the duty.
The largest subheadings are 7009.91 (unframed, 2 lines), 7009.92 (framed, 2 lines) and 7009.10 (unnamed, 1 line).
Its median rate of 6.5% sits at the 63rd percentile of the headings in chapter 70.
By Census's concordance, most of its statistical lines are made by Glass Product Manufacturing Made of Purchased Glass (327215). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7009.10.00 | Rear-view mirrors for vehicles | 3.9% |
| 7009.91.10 | Not over 929 cm2 in reflecting area | 7.8% |
| 7009.91.50 | Over 929 cm2 in reflecting area | 6.5% |
| 7009.92.10 | Not over 929 cm2 in reflecting area | 7.8% |
| 7009.92.50 | Over 929 cm2 in reflecting area | 6.5% |