7005 - Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked:
Sub-classifications
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7005 3000 00
Overview
HTS Code 7005 encompasses float glass and glass sheets that have been surface ground or polished. This category specifically includes glass that has been treated with an absorbent, reflecting, or non-reflecting layer, provided that no other working has been performed on it. The defining characteristic is the method of production and finishing, where the glass is produced as a flat sheet via the float process and then subjected to grinding or polishing for a smoother surface.
While this category falls under Chapter 70, which broadly covers glass and glassware, it is distinct from other headings within Section XIII by focusing solely on unfinished or semi-finished flat glass sheets. It differentiates itself from earlier chapters (e.g., Chapter 01) which deal with live animals, by its material composition and manufacturing process. Within Chapter 70, this heading is specifically for flat glass in sheets, as opposed to more finished glassware or specialized glass products.
The subcategories for HTS 7005 further refine the classification based on the presence of wiring or other surface treatments. Subheading 7005.10 addresses nonwired glass that has been enhanced with specific functional layers, such as those designed for solar control or decorative purposes. In contrast, the "Other nonwired glass" category (without a specific numerical subheading provided here, but implied by the structure) would cover plain float, ground, or polished glass without these additional surface applications. The distinct category for 7005.30.00.00 is reserved for wired glass, which is identified by the presence of wire mesh embedded within the glass sheet, typically for safety or fire-resistance purposes.