7003 - Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked:

HTS Code 7003 encompasses cast glass and rolled glass presented in sheets or profiles. These products are characterized by their manufacturing process, specifically casting and rolling, which differentiates them from other glass types. The description also explicitly states that while these sheets or profiles may possess absorbent, reflecting, or non-reflecting layers, they are not considered "otherwise worked." This exclusion is crucial, meaning operations such as cutting to size, polishing, or etching would typically place the glass into a different HTS classification.

Distinguishing 7003 from its siblings within the broader HTS structure involves understanding the fundamental materials and forms. Unlike categories dealing with live animals (e.g., 0101 through 0105), 7003 pertains specifically to manufactured glass products. Within Chapter 70, other headings might cover blown glassware, drawn or blown glass in the form of tubes, or glass and glassware, all of which have distinct characteristics and processing methods that set them apart from the cast and rolled forms covered here.

This category is further subdivided to account for specific structural features of the sheets. The subcategories, such as "Nonwired sheets" and "Wired sheets" (7003.20.00.00), distinguish between glass sheets that contain embedded wire mesh for reinforcement and those that do not. Additionally, "Profiles" (7003.30.00.00) represent glass formed into specific shapes beyond simple flat sheets. These subdivisions allow for more precise classification based on the physical construction of the glass product.