HTS heading · chapter 70
7005
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
Analysis
Heading 7005 of the Harmonized Tariff Schedule covers float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. It divides into 4 six-digit subheadings and 10 eight-digit tariff lines, with 15 ten-digit statistical suffixes below them.
3 of its 6 lines with a percentage rate are duty-free at the general rate (50%) and 3 are dutiable, from duty-free up to 5.6%. The median line pays 2.2%.
The spread of 5.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.6%, applies to 7005.21.20 (measuring 10 mm or more in thickness).
4 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.
The largest subheadings are 7005.29 (other, 5 lines), 7005.10 (nonwired glass, having an absorbent, reflecting…, 2 lines), 7005.21 (colored throughout the mass (body tinted)…, 2 lines) and 7005.30 (unnamed, 1 line).
Its median rate of 2.2% sits at the 29th percentile of the headings in chapter 70.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7005.10.40 | Suitable for use in liquid crystal displays, measuring not over 1.2 mm in thickness and not over 0.8 m2 in area | Free |
| 7005.10.80 | Nonwired glass, having an absorbent, reflecting or non-reflecting layer: other | 4.4% |
| 7005.21.10 | Measuring less than 10 mm in thickness | 14.5¢/m2 + 0.4% |
| 7005.21.20 | Measuring 10 mm or more in thickness | 5.6% |
| 7005.29.04 | Suitable for use in liquid crystal displays | Free |
| 7005.29.08 | Measuring not over 0.65 m in area: other | 18.7¢/m2 |
| 7005.29.14 | Suitable for use in liquid crystal displays, measuring not over 0.8 m2 in area | Free |
| 7005.29.18 | Measuring over 0.65 m2 in area: other | 14.5¢/m2 |
| 7005.29.25 | Measuring 10 mm or more in thickness | 4.9% |
| 7005.30.00 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: wired glass | 29.1¢/m2 |