9902.14.76 - Wired rolled glass, surface ground and polished but not further worked, presented in rectangular shapes and with a thickness of 6.35 mm or more, designed to retain glass fragments within wired sashes when shattered due to exposure to fire or impact (provided for in subheading 7005.30.00)

This HTS category, 9902.14.76, specifically addresses wired rolled glass characterized by its surface ground and polished finish, presented in rectangular shapes with a minimum thickness of 6.35 mm. The primary function of this specialized glass is to retain fragments within wired sashes when subjected to the stress of fire or impact. It is important to note that this classification applies only to glass that has not undergone further processing beyond grinding and polishing.

Unlike other sibling categories at the HTS Database Root level, which encompass a vast array of goods from live animals to manufactured products, this entry is a highly specific provision. Its unique purpose – safety in fire or impact situations – and distinct physical attributes differentiate it significantly from general categories of glass or construction materials. It is a specialized item operating under temporary legislative provisions.

As a leaf node, HTS 9902.14.76 does not possess subcategories. Therefore, classification within this code relies solely on meeting all the described criteria: being wired rolled glass, having a ground and polished surface, being presented in rectangular shapes, possessing a thickness of 6.35 mm or more, and its intended use in retaining fragments under stress. This ensures accurate and consistent application of the tariff, as outlined in its parent provision, Chapter 99, which deals with temporary legislation and modifications.