Analysis
HTS 9018.90.10 covers mirrors and reflectors under heading 9018 (instruments and appliances used in medical, surgical, dental or veterinary sciences…).
Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.
There is no general-rate duty on this line, which puts it with roughly 73% of the 296 tariff lines in chapter 90 that are also free. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Census statistics map these goods to NAICS 339112 (Surgical and Medical Instrument Manufacturing), an industry of 1,310 US establishments employing 132,354 people, the industry a domestic producer of these goods reports under.
All 9 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9018.90.20 | Optical instruments and appliances and parts and accessories thereof: other | Free |
| 9018.90.30 | Anesthetic instruments and appliances and parts and accessories thereof | Free |
| 9018.90.40 | Percussion hammers, stethoscopes and parts of stethoscopes | Free |
| 9018.90.50 | Sphygmomanometers, tensimeters and oscillometers; all the foregoing and parts and accessories thereof | Free |
| 9018.90.60 | Electro-surgical instruments and appliances, other than extracorporeal shock wave lithotripters; all the foregoing and parts and accessories thereof | Free |
| 9018.90.64 | Other: defibrillators | Free |
| 9018.90.68 | Printed circuit assemblies for the defibrillators of subheading 9018.90.64 | Free |
| 9018.90.75 | Other: other | Free |
| 9018.90.80 | Other: other | Free |