7005.10

Analysis

Subheading 7005.10 covers nonwired glass, having an absorbent, reflecting or non-reflecting layer, within heading 7005. 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 2 US tariff lines below it are national.

1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 4.4%. The median line pays 2.2%.

The US splits it as follows: 7005.10.40 for suitable for use in liquid crystal displays, measuring not over 1.2… (duty-free) and 7005.10.80 for nonwired glass, having an absorbent, reflecting or non-reflecting… (4.4%).

By Census's concordance, most of its statistical lines are made by Flat Glass Manufacturing (327211). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 7005.10 once they fall within heading 7005 (float glass and surface ground or polished glass, in sheets, whether or not having an…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.