Analysis
HTS 7007.19.00 covers toughened (tempered) safety glass: other under heading 7007 (safety glass, consisting of toughened (tempered) or laminated glass).
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%. 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.
Within this group the rate runs from 4.9% to 5.5%. Compared with 7007.11.00 (of size and shape suitable for incorporation in vehicles, aircraft…), which pays 5.5%, a misclassification either way moves the duty by 0.5 percentage points.
The column 2 rate, for countries without normal trade relations, is 50%, 10.0 times the general rate.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 70 (50th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7007.11.00 | Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels | 5.5% |
| 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% |