HS 700420 Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer

Import duty rates for HS code 700420 vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 3.00% ad valorem. The European Union, under TARIC, may have rates such as 4.40% ad valorem, with a minimum of 0.40 EUR per 100 kg gross. The United Kingdom's Trade Tariff also lists rates, often including specific duties alongside ad valorem ones. It is crucial to consult the specific tariff schedule of the importing country for precise rates. These rates can be found on official sources like the USITC (Harmonized Tariff Schedule of the United States), the EU TARIC database, and the UK Trade Tariff.

The duty calculation for HS code 700420 under the US MFN rate of 3.00% ad valorem is based on the declared customs value of the imported goods. For instance, if a shipment of tinted glass valued at $10,000 USD arrives, the duty would be calculated as: $10,000 (Customs Value) × 3.00% (Duty Rate) = $300.00 USD. This is a straightforward ad valorem calculation where the duty is a percentage of the value. Always ensure accurate valuation and declaration to avoid discrepancies.

HS code 700420 covers flat glass obtained by the continuous process, which is coloured throughout the mass (body tinted), opacified, flashed, or has an absorbent, reflecting, or non-reflecting layer. The critical distinction is that the glass is manufactured with these properties integrated during its production, not applied as a surface coating after the fact (unless it's a flashed layer). 'Body tinted' means the coloring agent is mixed into the glass melt. 'Opacified' refers to glass made opaque, often by adding opacifying agents. 'Flashed' glass has a thin layer of glass of a different color or quality fused to the main body. 'Absorbent, reflecting or non-reflecting layers' refer to specific treatments applied during the continuous process to alter the glass's optical properties. For example, a mirror-like reflective layer applied during manufacturing would fall here, whereas a paint applied to a finished mirror would not.

Many trade agreements can provide preferential duty rates, often resulting in duty-free entry (0.00%). Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Central America-Dominican Republic Free Trade Agreement), and various bilateral agreements the EU and UK have with partner countries. To verify eligibility, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement. This typically requires a 'Certificate of Origin' or a declaration from the exporter, demonstrating that the goods are considered originating in the beneficiary country. Importers and customs brokers should consult the preferential tariff schedules of the importing country and the relevant trade agreement text. For instance, the USITC's HTS provides preferential rates under columns denoted by country codes (e.g., 'CL' for Chile, 'MX' for Mexico).

Standard import documentation for HS code 700420 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the specific nature of the glass (e.g., if it has specialized coatings or is intended for particular uses), additional documentation might be necessary. This could include a Certificate of Origin to claim preferential duty rates under a Free Trade Agreement, or specific product certifications if safety or quality standards are mandated. Customs brokers play a vital role in ensuring all required documents are accurate and submitted on time to facilitate smooth customs clearance.