Analysis
Heading 7007 of the Harmonized Tariff Schedule covers safety glass, consisting of toughened (tempered) or laminated glass. It divides into 4 six-digit subheadings and 5 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
None of its 5 lines is duty-free at the general rate. Rates run from 4.9% to 5.5% with a median of 4.9%, so the line you choose sets the duty.
The largest subheadings are 7007.21 (of size and shape suitable for incorporation in…, 2 lines), 7007.11 (unnamed, 1 line), 7007.19 (unnamed, 1 line) and 7007.29 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Glass Product Manufacturing Made of Purchased Glass (327215) and Flat Glass Manufacturing (327211). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 4.9% sits at the 45th percentile of the headings in chapter 70.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7007.11.00 | Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels | 5.5% |
| 7007.19.00 | Toughened (tempered) safety glass: other | 5% |
| 7007.21.11 | Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: windshields | 4.9% |
| 7007.21.51 | Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: other | 4.9% |
| 7007.29.00 | Laminated safety glass: other | 4.9% |