7005.10 - Nonwired glass, having an absorbent, reflecting or non-reflecting layer:

This HTS category, 7005.10, specifically covers nonwired sheets of glass that have been treated with an absorbent, reflecting, or non-reflecting layer. This treatment is applied to the surface of the glass to impart specific optical or protective properties. The fundamental characteristic is the presence of this coating, differentiating it from untreated float glass or glass with only surface grinding or polishing.

Unlike its sibling category 7005.30.00.00, which covers wired glass, this classification exclusively deals with glass that does not contain embedded wire mesh. The glass itself remains in sheet form, and the application of the specialized layer is the primary defining feature for classification under 7005.10.

Within this category, further distinctions are made based on the specific characteristics and intended application of the coated glass. The subcategories are designed to isolate glass with highly specialized uses, such as those intended for liquid crystal displays (LCDs) with precise thickness and area specifications, from more general applications of coated glass. This allows for more granular tariff application based on the value and technological sophistication of the product.