HTS chapter · section XIII
Chapter 70
Stone, ceramic and glass
Chapter 70 of the Harmonized Tariff Schedule sits in section XIII (stone, ceramic and glass). It has 19 headings and 198 eight-digit tariff lines.
The spread of 38 percentage points between the cheapest and dearest lines makes misclassification expensive here.
53 of its 192 lines with a percentage rate are duty-free at the general rate (28%) and 139 are dutiable, from duty-free up to 38%. The median line pays 5%.
6 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 7019 (glass fibers (including glass wool) and articles thereof (for example, yarn…), with 59 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
1 of its 19 headings is entirely duty-free at the general rate: 7015 (clock or watch glasses and similar glasses…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 7001 | Cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading 8549; glass in the mass | 3 | 2 | duty-free |
| 7002 | Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked | 7 | 3 | 3.9% |
| 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 4 | 0 | 1.35% |
| 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 11 | 7 | duty-free |
| 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 10 | 3 | 2.2% |
| 7006 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials | 3 | 0 | 6.4% |
| 7007 | Safety glass, consisting of toughened (tempered) or laminated glass | 5 | 0 | 4.9% |
| 7008 | Multiple-walled insulating units of glass | 1 | 0 | 3.9% |
| 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | 5 | 0 | 6.5% |
| 7010 | Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of… | 7 | 3 | 2.5% |
| 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the… | 6 | 2 | 4.9% |
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | 52 | 0 | 11.3% |
| 7014 | Signaling glassware and optical elements of glass (other than those of heading 7015), not optically worked | 4 | 0 | 3.75% |
| 7015 | Clock or watch glasses and similar glasses, glasses for noncorrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked;… | 4 | 4 | duty-free |
| 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass, whether or not wired, of a kind used for building or construction… | 3 | 0 | 5% |
| 7017 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated | 5 | 2 | 4.6% |
| 7018 | Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry; glass… | 6 | 2 | 3.6% |
| 7019 | Glass fibers (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) | 59 | 24 | 4.3% |
| 7020 | Other articles of glass | 3 | 1 | 5% |