HS 700232 Of other glass having a linear coefficient of expansion not exceeding 5 × 10$-6 per Kelvin within a temperature range of 0 °C to 300 °C
Quick Answer: Tubes of other glass having a linear coefficient of expansion not exceeding 5 × 10⁻⁶ per Kelvin within a temperature range of 0 °C to 300 °C enter the UK at 0.00%, the EU at 3.00%, and the US at 6% (MFN). This classification specifically applies to glass tubing, excluding those made from borosilicate glass (which falls under HS 700220). Importers should be aware of potential preferential duty rates in the US for specific trading partners, as indicated by the extensive list of country codes. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7002320000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7002320000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7002320000 | 6% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 7002.32?
Imports of Of other glass having a linear coefficient of expansion not exceeding 5 × 10$-6 per Kelvin within a temperature range of 0 °C to 300 °C may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 700232 cover?
This subheading covers tubes and rods of glass, specifically those made from glass having a linear coefficient of expansion not exceeding 5 × 10-6 per Kelvin within a temperature range of 0 °C to 300 °C. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category primarily includes borosilicate glass and similar specialized glass types known for their thermal stability and resistance to thermal shock, essential for scientific and industrial applications.
What falls outside HS 700232?
The following products are excluded from HS 700232: glass tubes and rods not meeting the specified linear coefficient of expansion (e.g., standard soda-lime glass used for common containers or window panes), glass articles that are further worked beyond simple tube or rod form (e.g., blown glass articles, cut glass, or glass articles with applied decoration), and glass fibers. For instance, glass tubing for drinking straws would likely fall under a different heading, and glass rods intended for decorative purposes would also be classified elsewhere based on their specific characteristics and end-use.
What are common classification mistakes for HS 700232?
A common error is misinterpreting the critical technical specification: the linear coefficient of expansion. Importers may incorrectly assume that any glass tube or rod is classifiable here without verifying this precise measurement, which is crucial for distinguishing specialized glass from common types. This often occurs when the material's exact composition and thermal properties are not clearly documented by the manufacturer, leading to potential misclassification under General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 700232?
The correct procedure for classifying products under HS 700232 involves obtaining precise technical specifications from the manufacturer, specifically the linear coefficient of expansion within the defined temperature range. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and compare the product's characteristics against the wording of heading 7002 and subheading 700232. If the coefficient of expansion is confirmed to be ≤ 5 × 10-6 K-1 (0-300 °C), the classification is appropriate.
How is the duty calculated for products under HS 700232?
A shipment of 100 kilograms of borosilicate glass tubing, 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, as published in the USITC Harmonized Tariff Schedule for subheading 7002.32.00. The calculation is: 5.0% × $5,000 USD = $250.00 USD. This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 700232?
Several free trade agreements may reduce the applicable duty rate for HS 700232. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) may provide for duty-free entry. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable to this product) or the EU-UK Trade and Cooperation Agreement (for EU origin) could offer preferential rates, potentially 0% ad valorem. Documentation required typically includes a USMCA Certificate of Origin or an EUR.1 movement certificate for EU/UK preferences, or a self-certified origin statement under USMCA.
```Which HS Codes Are Related?
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FAQ
What are the standard import duties for HS code 700232, and how do preferential rates apply?
The standard Most Favored Nation (MFN) duty rate for HS code 700232, covering glass in tubes or rods of other glass having a linear coefficient of expansion not exceeding 5 × 10⁻⁶ per Kelvin within a temperature range of 0 °C to 300 °C, is typically 3.00% ad valorem. However, many preferential trade agreements offer reduced or duty-free entry. For example, under agreements with countries like Australia (AU), Canada (CA), the European Union (EU), Japan (JP), and others, the duty rate can be Free (0.00%). Importers should always verify the specific preferential rate applicable based on the country of origin and the relevant trade agreement.
What are the key classification criteria for HS code 700232?
The primary classification criterion for HS code 700232 is the material composition of the glass and its specific physical property: a linear coefficient of expansion not exceeding 5 × 10⁻⁶ per Kelvin within the temperature range of 0 °C to 300 °C. This typically refers to borosilicate glass or similar specialized glass types known for their thermal stability and resistance to thermal shock. The product must be in the form of tubes or rods. Documentation, such as a certificate of analysis or manufacturer's specification sheet, is crucial to substantiate this thermal expansion property.
What documentation is typically required for importing goods under HS code 700232?
To ensure smooth customs clearance for goods classified under HS code 700232, importers and customs brokers should be prepared to provide several key documents. These include a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Crucially, to verify the classification, a manufacturer's certificate of analysis or a technical specification sheet demonstrating the glass's linear coefficient of expansion (not exceeding 5 × 10⁻⁶ per Kelvin within 0 °C to 300 °C) is often required by customs authorities. If claiming preferential duty rates, a certificate of origin or proof of eligibility under a specific trade agreement will be necessary.
How is the import duty for HS code 700232 calculated, and can you provide an example?
The import duty for HS code 700232 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the standard MFN duty rate is 3.00% and you import 1,000 kg of glass tubing valued at $5,000 USD, the calculation would be: Duty = 3.00% of $5,000 USD = $150 USD. If a preferential rate of Free (0.00%) applies due to a trade agreement, the duty would be $0.00. It's important to note that some countries may also apply other taxes or fees, such as Value Added Tax (VAT) or Goods and Services Tax (GST), in addition to the customs duty.
Which common trade agreements significantly impact the duty rates for HS code 700232?
Several major trade agreements offer preferential duty rates, often reducing them to Free (0.00%) for goods classified under HS code 700232. Key agreements include the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free access for goods originating in Canada and Mexico. The European Union's Generalized Scheme of Preferences (GSP) and its various Free Trade Agreements (FTAs) with countries worldwide often result in preferential treatment. Additionally, bilateral agreements between the United States and countries like South Korea (KR) or Australia (AU) can also offer reduced or zero duties. Importers must consult the specific terms of the relevant trade agreement and ensure compliance with rules of origin to benefit from these preferential rates.