Analysis
HTS 7004.20.20 covers in rectangular shape under heading 7004 (drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres and kilograms.
The general rate is 1¢/kg + 1.6%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 1¢/kg + 1.6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 7004.20.20.10 for measuring less than 5 mm in thickness and 7004.20.20.20 for measuring 5 mm and over in thickness. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7004.20.10 | Having an absorbent, reflecting or non-reflecting layer | Free |
| 7004.20.50 | Other: other | 7.2% |