Analysis
HTS 7005.21.10 covers measuring less than 10 mm in thickness under heading 7005 (float glass and surface ground or polished glass, in sheets, whether or not having an…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres.
The general rate is 14.5¢/m2 + 0.4%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 14.5¢/m2 + 0.4%. 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.
For statistics it divides in two: 7005.21.10.10 for measuring less than 5 mm in thickness and 7005.21.10.30 for measuring 5 mm or more but less than 10 mm in thickness. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring 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% |
| 7005.21.20 | 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 |