Analysis
HTS 7004.20.50 covers other: other under heading 7004 (drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or…).
Within this group the rate runs from duty-free to duty-free. Compared with 7004.20.10 (having an absorbent, reflecting or non-reflecting layer), which pays duty-free, a misclassification either way moves the duty by 7.2 percentage points.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 7.2%. 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.
The general duty rate is 7.2% of the customs value, which is above most the rates in chapter 70 (73rd percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $720 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 8.3 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7004.20.10 | Having an absorbent, reflecting or non-reflecting layer | Free |
| 7004.20.20 | In rectangular shape | 1¢/kg + 1.6% |