7004.90.20.00 - Measuring over 0.26 m2 in area

This HTS category, 7004.90.20.00, specifically covers drawn or blown glass sheets that are not otherwise worked and have an area measuring over 0.26 square meters. The glass may possess an absorbent, reflecting, or non-reflecting layer, but its essential characteristic for this classification is its size. These sheets are intended for applications where larger glass surfaces are required, such as in windows, displays, or architectural elements, distinguishing them from smaller glass panes.

The crucial differentiating factor for this category, when compared to its sibling 7004.90.15.00, is the area of the glass sheet. While both fall under "Other glass" in rectangular shape and within the specified thickness range (over 1.5 but not over 2 mm), this subcategory exclusively applies to sheets exceeding 0.26 square meters. The sibling category encompasses sheets with an area not exceeding 0.26 square meters, highlighting the importance of precise dimensional criteria in classification.

As this HTS code represents a leaf node, there are no further subdivisions. Therefore, classification within 7004.90.20.00 is determined by confirming that the drawn or blown glass sheet meets the established criteria for rectangular shape, thickness (over 1.5 mm and not exceeding 2 mm), and, most importantly, has an area greater than 0.26 square meters. Any other working or processing beyond the addition of a surface layer would necessitate classification under a different HTS heading.