7006.00.40.10 - Having an absorbent or reflecting layer

This HTS subcategory, 7006.00.40.10, specifically covers glass that has undergone further processing beyond the basic forms described in headings 7003, 7004, or 7005. The key characteristic distinguishing this classification is the application of an absorbent or reflecting layer. This layer can be a coating or an integral part of the glass, designed to alter its optical properties, such as reducing glare, absorbing specific wavelengths of light, or reflecting light. Examples include solar control glass, mirrored glass used for decorative or functional purposes, or glass with specialized coatings for optical applications.

It is crucial to differentiate this category from its sibling, 7006.00.40.50, which covers "Other" worked glass under this heading. While both fall under the broader scope of worked glass not framed or fitted with other materials, this specific subcategory is defined by the presence of an absorbent or reflecting layer. The sibling category would encompass other types of worked glass that do not possess these specific absorptive or reflective characteristics, such as glass that is simply cut to shape, polished, or drilled without such specialized surface treatment.

As this is a leaf node in the HTS, there are no further subcategories. Classification within 7006.00.40.10 is determined solely by the presence of the described absorbent or reflecting layer on otherwise processed glass from headings 7003, 7004, or 7005, provided it is not yet framed or fitted with other materials. Therefore, the focus for classification here is on the nature and function of any applied layer.