9001.90.60.00 - Mirrors

This HTS category, 9001.90.60.00, specifically covers mirrors. Unlike other optical elements within heading 9001, these are articles designed to reflect light and form an image. The classification encompasses mirrors of any material, provided they are not optically worked glass elements, and are presented unmounted. This includes mirrors for a variety of applications, such as in optical instruments, scientific equipment, or decorative purposes, as long as they meet the criteria of being unmounted and are not classified as other specific optical elements.

Within the broader context of "Other" optical elements (9001.90), this category is distinct from its siblings: lenses (9001.90.40.00) which refract light to focus it, and prisms (9001.90.50.00) which are used to deviate light or split it into its constituent spectrum. While all are optical elements and are unmounted, the fundamental physical property and function of reflection is the defining characteristic of items classified under 9001.90.60.00.

As this is a leaf node, there are no further subdivisions. Therefore, classification under 9001.90.60.00 relies on the absence of a more specific classification for other optical elements and the clear function and form of the article as a mirror. Practical considerations for classification include the reflective surface's quality, the material of the substrate, and its intended use, while ensuring it remains unmounted.