HS 700231 Tubes
Quick Answer: Glass tubes imported under HS 7002.31 enter the UK duty-free, the EU at 3.00% ad valorem, and the US at 40% ad valorem (MFN). This classification specifically covers glass tubes, whether or not worked, of a kind used in the manufacture of electric lighting, including those made of quartz or other fused silica. Importers should be aware of the significant duty rate disparity for this product, particularly the high US tariff. Exporters should consult specific country tariff schedules for precise landed costs. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7002310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7002310000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7002310000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 700231 cover?
This subheading covers glass tubes, including hollow glass bars, of a kind used for the manufacture of electric light bulbs or valves. According to the WCO Harmonized System Nomenclature, this classification is for tubes of fused quartz or other fused silica. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category specifically pertains to glass tubing, typically made from quartz or silica, intended for specialized lighting or electronic applications, excluding general-purpose glass tubing.
What falls outside HS 700231?
The following products are excluded from HS 700231: glass tubes not made of fused quartz or fused silica, such as those made from soda-lime glass or borosilicate glass, which are typically classified under HS 700232 or HS 700239. Additionally, finished articles made from such tubes, like complete light bulbs or electronic valves, are classified separately based on their specific function and composition. Hollow glass bars not intended for the manufacture of light bulbs or valves also fall outside this scope.
What are common classification mistakes for HS 700231?
A common error is misclassifying general glass tubing or rods under this subheading when they are not specifically made of fused quartz or fused silica, or when they are not intended for the manufacture of electric light bulbs or valves. This often occurs due to a misunderstanding of the material composition and end-use requirements stipulated by the WCO HS Explanatory Notes and General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which emphasizes the Section and Chapter Notes.
How should importers classify products under HS 700231?
The correct procedure for classifying products under HS 700231 involves a thorough examination of the product's material composition, confirming it is made of fused quartz or fused silica. Importers must also verify the intended use, which must be for the manufacture of electric light bulbs or valves. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the WCO HS Explanatory Notes are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 700231?
A shipment of 10 kilograms of fused quartz glass tubes for light bulb manufacture, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 700231?
Several free trade agreements may reduce the applicable duty rate for HS 700231, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 700231 (glass tubes, of a kind used for the manufacture of electric filament or discharge lamps)?
The Most Favored Nation (MFN) duty rate for HS code 700231 can vary by country. For example, under the US Harmonized Tariff Schedule (USHTS), the MFN rate is 3.5% ad valorem. In the European Union, under the TARIC system, the rate is 1.5% ad valorem. For the UK, the standard rate is 3.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate. Preferential rates under Free Trade Agreements (FTAs) may be lower or zero.
What specific criteria define glass tubes for HS code 700231?
HS code 700231 specifically covers glass tubes, of a kind used for the manufacture of electric filament or discharge lamps. This means the tubes must be manufactured from glass and be intended for use in producing light bulbs (filament lamps) or other types of electric lamps that operate via gas discharge. The physical dimensions, wall thickness, and glass composition are generally less critical than the intended end-use for classification under this specific heading. Documentation from the manufacturer or importer confirming the intended use is often required.
How is the import duty for HS code 700231 calculated, and can you provide an example?
The duty for HS code 700231 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the USHTS MFN duty rate of 3.5% applies, and you import glass tubes valued at $10,000 USD, the duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350 USD. Always ensure the declared value is the customs value, which usually includes the cost of the goods, insurance, and freight to the port of entry.
What documentation is typically required when importing goods classified under HS code 700231?
Standard import documentation for HS code 700231 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to substantiate the classification, importers may need to provide a manufacturer's declaration or a technical specification sheet confirming that the glass tubes are indeed intended for the manufacture of electric filament or discharge lamps. This is because the heading specifies the end-use. A Certificate of Origin may be required if preferential duty rates are claimed.
Do common trade agreements, like USMCA or EU FTAs, offer preferential duty rates for HS code 700231?
Yes, trade agreements can significantly impact duty rates for HS code 700231. For example, under the United States-Mexico-Canada Agreement (USMCA), goods that meet the rules of origin may qualify for preferential duty rates, potentially reducing or eliminating duties. Similarly, various Free Trade Agreements (FTAs) between the European Union and third countries, or between the UK and other nations, can offer reduced or zero duty rates. To claim these benefits, importers must possess a valid Certificate of Origin and ensure the goods meet the specific rules of origin stipulated in the respective trade agreement.