Analysis
HTS 7004.90.50 covers other glass: other under heading 7004 (drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or…).
Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 7004.90.40 (measuring over 0.65 m2 in area) at duty-free, a difference of 5 points on the customs value.
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 5%. 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 column 2 rate, for countries without normal trade relations, is 60%, 12.0 times the general rate.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 70 (50th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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 |