7004.20.10.00 - Having an absorbent, reflecting or non-reflecting layer

This HTS category, 7004.20.10.00, specifically covers drawn or blown glass sheets that have been processed to incorporate an absorbent, reflecting, or non-reflecting layer. This processing differentiates them from plain glass sheets within the same HTS heading. Examples include glass treated for solar control, anti-glare applications, or decorative purposes where the surface has been altered to impart specific optical properties. The key defining characteristic is the presence of this applied layer, which modifies the glass's interaction with light.

Within the broader group of drawn and blown glass sheets in sheets, whether or not otherwise worked, this specific subheading is distinguished by the presence of an applied functional or decorative layer. It sits alongside other variations of processed glass, such as those that are merely colored throughout the mass, opacified, or flashed, but which do not necessarily possess an additional surface layer with specific light-interacting properties. Therefore, the classification hinges on the distinct characteristic of an applied absorbent, reflecting, or non-reflecting layer.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification within 7004.20.10.00 is thus determined by the presence of the described surface treatment, distinguishing it from the "Other" category at the same level which would encompass similar glass sheets that lack this specific layering.