HTS subheading · chapter 70
7007.21
Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
Analysis
Subheading 7007.21 covers of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels, within heading 7007. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 4.9% to 4.9% with a median of 4.9%, so the line you choose sets the duty.
The US splits it as follows: 7007.21.11 for of size and shape suitable for incorporation in vehicles, aircraft… (4.9%) and 7007.21.51 for of size and shape suitable for incorporation in vehicles, aircraft… (4.9%).
Goods only reach 7007.21 once they fall within heading 7007 (safety glass, consisting of toughened (tempered) or laminated glass). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |