7004.20

Analysis

Subheading 7004.20 covers glass, colored throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer, within heading 7004. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.

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).

1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 7.2%. The median line pays 3.6%.

The US splits it as follows: 7004.20.10 for having an absorbent, reflecting or non-reflecting layer (duty-free), 7004.20.20 for in rectangular shape (1¢/kg + 1.6%) and 7004.20.50 for other: other (7.2%).

1 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.