HTS tariff line · chapter 70
7007.21.11
Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: windshields
Analysis
HTS 7007.21.11 covers of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: windshields under heading 7007 (safety glass, consisting of toughened (tempered) or laminated glass). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the civil aircraft agreement, and 14 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.
Rates on the nearby lines range from 4.9% to 5.5%. The costliest confusion would be with 7007.11.00 (of size and shape suitable for incorporation in vehicles, aircraft…) at 5.5%, a difference of 0.6 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 60%, 12.2 times the general rate.
For statistics it divides in two: 7007.21.11.10 for for motor vehicles of chapter 87 and 7007.21.11.90 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
| Code | Description | Units | NAICS |
|---|---|---|---|
| 7007.21.11.10 | For motor vehicles of chapter 87 | m2 | |
| 7007.21.11.90 | Other | m2 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7007.11.00 | Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels | 5.5% |
| 7007.19.00 | Toughened (tempered) safety glass: other | 5% |
| 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% |