HTS subheading · chapter 70
7005.21
Colored throughout the mass (body tinted), opacified, flashed or merely surface ground
Analysis
Subheading 7005.21 covers colored throughout the mass (body tinted), opacified, flashed or merely surface ground, 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.
None of its 2 lines is duty-free at the general rate. Rates run from 5.6% to 5.6% with a median of 5.6%, so the line you choose sets the duty.
The US splits it as follows: 7005.21.10 for measuring less than 10 mm in thickness (14.5¢/m2 + 0.4%) and 7005.21.20 for measuring 10 mm or more in thickness (5.6%).
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.
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |