7004.20 - Glass, colored throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer:

This HTS category, 7004.20, encompasses flat sheets of glass that are colored throughout the mass (body tinted), opacified, or have been flashed. Flashed glass involves a process where a thin layer of one type of glass is applied to a thicker layer of another, creating distinct visual effects or properties. The key distinguishing factor within this heading is the presence of inherent coloration or opacification achieved during the manufacturing process.

It is important to differentiate 7004.20 from its sibling category, 7004.90, "Other glass." While both fall under the broader classification of drawn or blown glass sheets, 7004.90 covers transparent, untinted, or un-opacified glass that has not undergone flashing. Therefore, if a glass sheet is clear and lacks any inherent color, opacity, or flashing, it would be classified under 7004.90, not 7004.20.

Within 7004.20, further subdivisions exist to refine classification based on additional treatments. Subcategory 7004.20.10.00 specifically addresses glass sheets that, in addition to being colored throughout the mass, opacified, or flashed, also possess an absorbent, reflecting, or non-reflecting layer. This typically refers to applied coatings that alter the light transmission or reflective properties of the glass, such as anti-glare or energy-efficient coatings. The remaining "Other" subcategories, if they exist, would encompass body-tinted, opacified, or flashed glass sheets that do not have these additional applied layers.