HTS heading · chapter 70
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
Analysis
Heading 7003 of the Harmonized Tariff Schedule covers cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
None of its 4 lines is duty-free at the general rate. Rates run from 1.1% to 6.3% with a median of 1.35%, so the line you choose sets the duty.
The spread of 5.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.3%, applies to 7003.30.00 (cast glass and rolled glass, in sheets or…).
The largest subheadings are 7003.12 (unnamed, 1 line), 7003.19 (unnamed, 1 line), 7003.20 (unnamed, 1 line) and 7003.30 (unnamed, 1 line).
Its median rate of 1.35% sits at the 29th percentile of the headings in chapter 70.
By Census's concordance, most of its statistical lines are made by Flat Glass Manufacturing (327211). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7003.12.00 | Colored throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer | 1.4% |
| 7003.19.00 | Nonwired sheets: other | 1.3% |
| 7003.20.00 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: wired sheets | 1.1% |
| 7003.30.00 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: profiles | 6.3% |