Analysis
HTS 7005.21.20 covers measuring 10 mm or more in thickness under heading 7005 (float glass and surface ground or polished glass, in sheets, whether or not having an…).
Within this group the rate runs from duty-free to 4.9%. Compared with 7005.29.14 (suitable for use in liquid crystal displays, measuring not over 0.8…), which pays duty-free, a misclassification either way moves the duty by 5.6 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.6%. 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 55%, 9.8 times the general rate.
The general duty rate is 5.6% of the customs value, which is in the middle of the rates in chapter 70 (56th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $560 in duty before any Chapter 99 additions or preference claims.
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% |
| 7005.21.10 | Measuring less than 10 mm in thickness | 14.5¢/m2 + 0.4% |
| 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 |