7004

Analysis

Heading 7004 of the Harmonized Tariff Schedule covers drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. It divides into 2 six-digit subheadings and 11 eight-digit tariff lines, with 16 ten-digit statistical suffixes below them.

The spread of 7.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.2%, applies to 7004.20.50 (other: other).

7 of its 9 lines with a percentage rate are duty-free at the general rate (78%) and 2 are dutiable, from duty-free up to 7.2%. The median line pays duty-free.

Its median rate of duty-free sits at the 14th percentile of the headings in chapter 70.

2 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 largest subheadings are 7004.90 (other glass, 8 lines) and 7004.20 (glass, colored throughout the mass (body tinted)…, 3 lines).