Analysis
HTS 7006.00.40 covers other: other under heading 7006 (glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres.
Within this group the rate runs from 6.4% to 8.8%. Compared with 7006.00.10 (strips not over 15.2 cm in width, measuring over 2 mm in thickness…), which pays 8.8%, a misclassification either way moves the duty by 3.9 percentage points.
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 4.9%. 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 60%, 12.2 times the general rate.
For statistics it divides in two: 7006.00.40.10 for having an absorbent or reflecting layer and 7006.00.40.50 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 4.9% of the customs value, which is in the middle of the rates in chapter 70 (45th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $490 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7006.00.10 | Strips not over 15.2 cm in width, measuring over 2 mm in thickness, and having all longitudinal edges ground or otherwise smoothed or processed | 8.8% |
| 7006.00.20 | Glass, drawn or blown and not containing wire netting and not surface ground or polished | 6.4% |