7004.90.15.00 - 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 | 4.6¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 7004.90.15.00, specifically covers drawn glass and blown glass in sheets that have been otherwise worked, provided they measure not over 0.26 square meters in area. This category falls under "Other glass" within the broader heading for drawn or blown glass in sheets. Crucially, these glass sheets may possess an absorbent, reflecting, or non-reflecting layer, but they must not have undergone any other type of working beyond this potential surface treatment.
The defining characteristic distinguishing this subcategory from its sibling, 7004.90.20.00, is the maximum area of the glass sheet. While 7004.90.20.00 pertains to sheets measuring over 0.26 square meters, this classification is reserved for sheets that are equal to or less than 0.26 square meters. Both categories share the common criteria of being drawn or blown glass in sheets and potentially having specialized surface treatments, but the size limitation is the sole differentiator at this level.
As this is a leaf node in the HTS structure, there are no further subdivisions. Classification within 7004.90.15.00 is solely determined by the size limitation of the glass sheet, not exceeding 0.26 square meters, in conjunction with it being drawn or blown glass in sheets with a surface treatment but no other working.