WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
70.09 - Glass mirrors, whether or not framed, including rear-view mirrors. 7009.10 - Rear-view mirrors for vehicles - Other : - - Unframed 7009.92 - - Framed 7009.9 1 The term glass mirrors " applies to glass, one surface of which has been coated with metal (usually silver, sometimes platinum or aluminium) to give a clear and brilliant reflection. " In the silvering method a dilute ammoniacal solution of silver nitrate (mixed with a reducin : f solution based on potassium sodium tartrate or invert sugar) is used. These roducts are poure on to the surface of the lass after it has been scrupulously cleaned. The re uction of the silver salts forms a lasting and rilliant deposit of metallic silver. % In the platinum deposition process, a compound of platinum chloride is brushed on to the glass, which is then heated almost to softening point. This gives a very adherent coating of metal. The metal coating (particularly if it is of silver) is given protective coatings, sometimes consistin of one or more coatings of varnish or an electrolytic deposit of copper, itself protecte by a coating of varnish. d Chapter 94. This heading also covers mirrors, whether or not framed, bearin printed illustrations on one surface, provided they retain the essential character of mirrors. Ifowever, once the printing is such as to preclude use as a mirror, these goods are classifiable in heading 70.13 as decoratwe articles of glass. It should be noted, however, that mirrors converted into parts of articles of furniture of Chapter 94 (e.g., wardrobe doors) are classified with those articles of M t u r e . The heading further excludes : (a) Mirrors which have been converted into other articles by the addition of some extra part, e. serving trays with handles (beading 70.13); on the other hand table-centres consisting of: mirror remain classified in this headmg. E$ (b) Mirrors the mounts or frames of which contain precious metal or metal clad with precious metal, whether or not with natural or cultured pearls or with diamonds or other precious or semi- recious stones (natural, synthetic or reconstructed) (other than as minor t r i m n g s ) (heading 74.1.0, or whose mounts or frames otherwise contain natural or cultured pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (heading 71.16). (c) Optically worked glass mirrors (Chapter 90) (see corresponding Explanatory Notes). (d) Mirrors combined with other elements and constituting toys, games or hunting or shooting requisites (e.g., lark mirrors) (Chapter 95). (e) Mirrors of an age exceeding 100 years (heading 97.06). -
1.- This Chapter does not cover : (a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) Articles of Chapter 71 (for example, imitation jewellery); (c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88; (e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88; (f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05; (h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or (ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 2.- For the purposes of headings 70.03, 70.04 and 70.05 : (a) glass is not regarded as “worked” by reason of any process it has undergone before annealing; (b) cutting to shape does not affect the classification of glass in sheets; (c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra- red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass. 3.- The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles. 4.- For the purposes of heading 70.19, the expression “glass wool” means : (a) Mineral wools with a silica (SiO ) content not less than 60 % by weight; 2 (b) Mineral wools with a silica (SiO ) content less than 60 % but with an alkaline oxide (K O or Na O) 2 2 2 content exceeding 5 % by weight or a boric oxide (BO ) content exceeding 2 % by weight. 2 3 Mineral wools which do not comply with the above specifications fall in heading 68.06. 5.- Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica. Subheading Note. 1.- For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.