Analysis
Subheading 7004.90 covers other glass, 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 8 US tariff lines below it are national.
6 of its 7 lines with a percentage rate are duty-free at the general rate (86%) and 1 are dutiable, from duty-free up to 5%. The median line pays duty-free.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 7004.90.50 (other glass: other).
The US splits it as follows: 7004.90.05 for measuring not over 0.26 m2 in area (duty-free), 7004.90.10 for measuring over 0.26 m2 in area (duty-free), 7004.90.15 for measuring not over 0.26 m2 in area (duty-free), 7004.90.20 for measuring over 0.26 m2 in area (duty-free), 7004.90.25 for measuring over 2 but not over 3.5 mm in thickness (0.7¢/kg), 7004.90.30 for measuring not over 0.65 m2 in area (duty-free), 7004.90.40 for measuring over 0.65 m2 in area (duty-free) and 7004.90.50 for other glass: other (5%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7004.90.05 | Measuring not over 0.26 m2 in area | Free |
| 7004.90.10 | Measuring over 0.26 m2 in area | Free |
| 7004.90.15 | Measuring not over 0.26 m2 in area | Free |
| 7004.90.20 | Measuring over 0.26 m2 in area | Free |
| 7004.90.25 | Measuring over 2 but not over 3.5 mm in thickness | 0.7¢/kg |
| 7004.90.30 | Measuring not over 0.65 m2 in area | Free |
| 7004.90.40 | Measuring over 0.65 m2 in area | Free |
| 7004.90.50 | Other glass: other | 5% |