Heading 7004

Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

16 declarable lines

Heading 7004 covers drawn glass and blown glass in sheets, whether or not they have an absorbent, reflecting or non-reflecting layer, but not otherwise worked. It splits first between 7004.20 glass that is body tinted, opacified, flashed or has such a layer and 7004.90 other glass. The 7004.90 lines then split by rectangular shape, thickness and area.

Products in this heading

Body-tinted drawn glass sheets
Opacified blown glass sheets
Reflective coated glass sheets
Non-reflective coated glass sheets
Thin rectangular drawn glass panes for frames
Uncoated rectangular glass sheets for glazing
Drawn glass sheets for restoration work

How to choose the right subheading

Confirm the sheet is drawn or blown and not otherwise worked; further-worked glass is outside heading 7004.
Decide if it is 7004.20 glass: colored throughout the mass, opacified, flashed, or having an absorbent, reflecting or non-reflecting layer.
For 7004.20, check whether it has an absorbent, reflecting or non-reflecting layer; that separates 7004.20.10.00 from the 7004.20.20 and 7004.20.50 lines.
For 7004.90, check if the sheet is rectangular; nonrectangular other glass falls in 7004.90.50.00.
For rectangular 7004.90 glass, use thickness and area in square meters to pick the line.

Often confused with

Float glass sheets and surface ground or polished glass sheets
Heading 7005 covers float glass and surface ground or polished sheets.
Heading 7005
Tempered or laminated safety glass
Toughened or laminated glass is safety glass.
Heading 7007
Cast or rolled glass sheets
Heading 7003 covers cast and rolled glass sheets.
Heading 7003
Glass mirrors
Mirrors are classified in heading 7009.
Heading 7009

Frequently asked questions

What is the HTS code for glass sheets with a reflecting layer?

Glass with an absorbent, reflecting or non-reflecting layer in heading 7004 is classified in 7004.20.10.00, with a general (MFN) rate of Free.

What is the duty on thin rectangular drawn glass sheets?

For rectangular other glass measuring not over 1.5 mm in thickness, 7004.90.05.00 covers sheets not over 0.26 m2 in area at a general (MFN) rate of Free, and 7004.90.10.00 covers sheets over 0.26 m2 in area at a general (MFN) rate of Free.

How do I classify rectangular other glass over 2 but not over 3.5 mm thick and not over 0.26 m2?

Use 7004.90.25.10 for other glass in rectangular shape measuring over 2 but not over 3.5 mm in thickness and not over 0.26 m2 in area; the general (MFN) rate is 0.7¢/kg.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.