Analysis
Subheading 7020.00 covers other articles of glass, within heading 7020. 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 3 US tariff lines below it are national.
The spread of 6.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.6%, applies to 7020.00.40 (glass inners for vacuum flasks or for other…).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.6%. The median line pays 5%.
The US splits it as follows: 7020.00.30 for quartz reactor tubes and holders designed for insertion into… (duty-free), 7020.00.40 for glass inners for vacuum flasks or for other vacuum vessels (6.6%) and 7020.00.60 for other articles of glass: other (5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7020.00.30 | Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers | Free |
| 7020.00.40 | Glass inners for vacuum flasks or for other vacuum vessels | 6.6% |
| 7020.00.60 | Other articles of glass: other | 5% |