7004.90.10.00 - Measuring over 0.26 m2 in area

This classification covers sheets of drawn glass or blown glass that are not otherwise worked, and which measure over 0.26 square meters in area. These sheets may feature an absorbent, reflecting, or non-reflecting layer but are not subjected to further fabrication processes beyond their initial forming. The material is glass, and the form is that of flat sheets, typically produced through drawing or blowing methods.

This category is distinguished from its sibling, 7004.90.05.00, by the specific criterion of area. While both categories fall under "Other glass" in rectangular shape and measuring not over 1.5 mm in thickness, this classification applies to sheets exceeding 0.26 square meters, whereas the sibling category applies to those measuring not over 0.26 square meters. This distinction is crucial for accurate tariff application based on the physical dimensions of the glass sheet.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification into 7004.90.10.00 is definitive once the glass sheet meets the criteria of being drawn or blown, not otherwise worked, in a rectangular shape, measuring not over 1.5 mm in thickness, and exceeding 0.26 square meters in area, regardless of whether it has a specialized surface coating.