Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials
4 declarable lines
Heading 7006 covers glass sheets and profiles from headings 7003, 7004 or 7005 that have been bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials. The heading first separates narrow edge-processed strips, then drawn or blown glass that is not surface ground or polished, then other worked glass, with a further split for glass having an absorbent or reflecting layer.
Products in this heading
- Glass strips not over 15.2 cm wide, over 2 mm thick, with ground or smoothed longitudinal edges
- Drawn or blown glass sheets with drilled holes, not surface ground or polished
- Bent glass panels for cabinet doors or shelving, not framed
- Etched or engraved glass panels for signs or decorative use
- Beveled or polished-edge glass shelves
- Glass panels with an absorbent or reflecting layer that are edge-worked or drilled
- Drilled glass table tops or furniture panels, not framed
How to choose the right subheading
- Confirm the glass begins as a sheet or profile of heading 7003, 7004 or 7005 and has been further worked by bending, edge-working, engraving, drilling, enameling or similar.
- Check for the strip test: not over 15.2 cm wide, over 2 mm thick, and all longitudinal edges ground or otherwise smoothed or processed.
- If it is not that strip, check whether it is drawn or blown glass, without wire netting, and not surface ground or polished.
- For other glass, check whether it has an absorbent or reflecting layer.
- Confirm the article is not framed and not fitted with other materials.
Often confused with
- Heading 7005Unworked float glass sheets
No bending, edging, engraving, drilling, enameling or other working.
- Heading 7004Unworked drawn or blown glass sheets
These are not further worked after drawing or blowing.
- Heading 7003Unworked cast or rolled glass sheets
These are not bent, edge-worked, engraved, drilled, enameled or otherwise worked.
- Heading 7009Framed glass mirrors
Mirrors, including framed mirrors, are classified in heading 7009.
- Heading 7007Tempered or laminated glass
Safety glass is classified in heading 7007, not as worked sheet glass.
Frequently asked questions
What is the HTS code for edge-ground glass strips?
Edge-ground glass strips not over 15.2 cm in width and over 2 mm in thickness with all longitudinal edges smoothed or processed are classified under 7006.00.10.00. The general (MFN) rate is 8.8%.
What is the duty on drilled drawn or blown glass sheets?
Drawn or blown glass sheets that are not surface ground or polished, do not contain wire netting, and are further worked fall under 7006.00.20.00. The general (MFN) rate is 6.4%.
How do I classify coated glass with an absorbent or reflecting layer that has been edge-worked?
If it is classified in heading 7006 and has an absorbent or reflecting layer, use 7006.00.40.10. The general (MFN) rate is 4.9%.
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.
All lines in heading 7006
- 7006.00.10.00Strips not over 15.2 cm in width, measuring over 2 mm in thickness, and having all longitudinal edges ground or otherwise smoothed or processed8.8%
- 7006.00.20.00Glass, drawn or blown and not containing wire netting and not surface ground or polished6.4%
- 7006.00.40.10Having an absorbent or reflecting layer4.9%
- 7006.00.40.50Other4.9%