7007 - Safety glass, consisting of toughened (tempered) or laminated glass:

Heading 7007 covers various types of safety glass designed to mitigate risks associated with glass breakage. This category specifically includes glass that has undergone processes such as toughening (tempering) or lamination. Toughened glass is heat-treated to increase its strength, causing it to shatter into small, relatively harmless pieces when broken. Laminated glass, conversely, consists of two or more layers of glass bonded together with an interlayer, typically plastic, which holds the fragments together upon impact, preventing them from scattering. The primary function of these types of glass is enhanced safety in applications where breakage could pose a hazard.

When classifying goods within the Harmonized Tariff Schedule, it is crucial to distinguish Heading 7007 from other glass-related headings. Unlike general categories for flat glass (e.g., Heading 7006) or articles of glass not specified elsewhere (e.g., Heading 7020), Heading 7007 is reserved exclusively for safety glass with the aforementioned properties. Furthermore, this heading is distinct from headings covering specific glass articles like mirrors (Heading 7009) or glass containers (Chapter 7010), as its scope is defined by the safety characteristics achieved through specific manufacturing processes.

Within Heading 7007, the classification further differentiates based on the method used to achieve safety. The subcategories identify whether the safety glass is toughened (tempered) or laminated. This distinction is important as it reflects different manufacturing techniques and performance characteristics, which may be relevant for specific trade regulations, product standards, or end-use applications. Understanding this subdivision aids in precisely identifying the type of safety glass being imported or exported.