7004.90.05.00 - Measuring not over 0.26 m2 in area 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2, kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 3.3¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 7004.90.05.00, specifically covers drawn or blown glass in sheets that has not been otherwise worked, excluding applications like tempering or laminating. The defining characteristic for this category is the size of the glass sheet. It applies to glass measuring no more than 0.26 square meters in area. This typically includes smaller panes or pieces of glass that meet the dimensional criteria.
It is crucial to differentiate this subcategory from its sibling, 7004.90.10.00, which covers identical types of drawn or blown glass sheets but with an area exceeding 0.26 square meters. The distinction is solely based on the total surface area of the glass, with 0.26 m² serving as the dividing threshold. Both categories fall under "Other glass" within the broader group of drawn and blown glass in sheets.
As a leaf node in the HTS structure, 7004.90.05.00 does not have further subdivisions. Therefore, classification within this code relies entirely on confirming that the glass sheet is indeed drawn or blown, is in sheet form, has not undergone further working beyond surface treatments like absorbent or reflective layers, and its area does not surpass 0.26 square meters. Examples would include small panes for picture frames, craft applications, or specific scientific instrument components where the size constraint is critical.