HS 700312 Non-wired sheets
Quick Answer: Glass in sheets and plates, not including wired glass, imported under HS 700312 enters the UK duty-free, the US at 1.4% (MFN), and the EU at 3.00% or 3.80% (with a minimum specific duty). This code specifically covers flat glass that has not been processed to include reinforcing wire. Importers should be aware of potential minimum specific duties in the EU, which can apply even if the ad valorem rate is lower. CustomTariffs aggregates this data, highlighting the varying tariff structures across major trading blocs for this product category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7003120000 | — | — | — |
| 7003121000 | 0.00 % | — | — |
| 7003129100 | 0.00 % | — | — |
| 7003129900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7003121000 | 3.00 % | — | — |
| 7003129900 | 3.80 % MIN 0.60 EUR / 100 kg/br | — | — |
| 7003120000 | — | — | — |
| 7003129100 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7003120000 | 1.4% | Free (18 programs) | ["m<sup>2</sup>"] |
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 7003.12?
Imports of Non-wired sheets 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 15 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 700312 cover?
This subheading covers flat glass, cast or rolled in sheets, whether or not surface-worked, but not otherwise worked, which is not wired. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically excludes glass that has been tempered, laminated, or otherwise processed beyond basic surface treatments. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this category to include patterned glass produced by rolling, where the pattern is imparted during the manufacturing process, but not glass that has undergone further fabrication.
What falls outside HS 700312?
The following products are excluded from HS 700312: wired glass, which is classified under HS 700319; glass that has been tempered, laminated, or otherwise worked beyond simple surface finishing; and glass that has been cut to size or shape. For example, safety glass, insulated glass units, and mirrors are classified in different headings. Glass that has undergone any process of bending, drilling, or etching would also fall outside this subheading, as these are considered further working.
What are common classification mistakes for HS 700312?
A common error is misclassifying wired glass under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Wired glass, which contains a wire mesh embedded within the glass, is specifically excluded from this subheading and should be classified under HS 700319. Importers may also mistakenly classify patterned glass that has been cut to size, overlooking the "not otherwise worked" stipulation.
How should importers classify products under HS 700312?
The correct procedure for classifying products under HS 700312 involves a thorough examination of the product's physical characteristics and manufacturing process. Importers and customs brokers must verify that the glass is flat, cast or rolled in sheets, and that it is not wired. They should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Heading 7003 to confirm that no further working beyond surface treatment has occurred.
How is the duty calculated for products under HS 700312?
A shipment of 100 square meters of patterned float glass weighing 1,500 kilograms, declared at a customs value of $2,000 USD, would attract a US duty. Assuming an MFN duty rate of 5% ad valorem, the duty would be $100 USD (5% × $2,000). This calculation is based on the value of the goods and the MFN rate published in the USITC Harmonized Tariff Schedule for HS 700312. If a specific gravity-based duty were applicable, the calculation would differ.
Which trade agreements reduce duties for HS 700312?
Several free trade agreements may reduce the applicable duty rate for HS 700312, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating glass from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), a Form A may be necessary, potentially leading to a reduced or free rate, depending on the specific country and product.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 700312, 'Cast glass and rolled glass, in sheets, other than wire-free sheets'?
The Most Favored Nation (MFN) duty rate for HS code 700312 is 3.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For instance, under the US-Australia Free Trade Agreement, the duty rate is Free. It is crucial to consult the specific tariff schedule of the importing country and any applicable Free Trade Agreements (FTAs) to determine the exact duty rate. For example, the EU TARIC system provides detailed information on preferential rates for member states.
How is the duty calculated for HS code 700312, and can you provide an example?
The duty for HS code 700312 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For example, if a shipment of cast glass sheets valued at $10,000 is imported into the United States and subject to the MFN duty rate of 3.00%, the calculated duty would be $10,000 * 0.03 = $300. Some countries may also apply a specific duty based on weight, such as EUR 0.60 per 100 kg/br, which would be applied if it results in a higher duty amount (as per the 'MIN' provision). Always verify the calculation basis and any minimum/maximum duty provisions.
What are the key classification criteria to ensure goods are correctly classified under HS code 700312?
HS code 700312 covers 'Cast glass and rolled glass, in sheets, other than wire-free sheets'. The primary classification criteria are that the glass must be produced by casting or rolling, and it must be in sheet form. Crucially, it must not be wire-free; this means the glass may contain embedded wire or mesh. If the glass is wire-free, it would fall under a different subheading, likely 700319. The surface of the glass may be smooth or patterned.
What documentation is typically required for importing goods classified under HS code 700312?
Standard import documentation for HS code 700312 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under a Free Trade Agreement. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs authorities to verify classification.
Which common trade agreements offer preferential duty rates for HS code 700312, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 700312. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from reduced or zero duties. The EU's Generalized Scheme of Preferences (GSP) and its numerous bilateral FTAs also offer preferential treatment for goods from partner countries. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant FTA and possess a valid certificate of origin. Consulting the official tariff database of the importing country (e.g., the USITC Harmonized Tariff Schedule, UK Trade Tariff, or EU TARIC) is essential for identifying applicable agreements and their specific provisions.