HS 700490 Other glass

Quick Answer: Glass in other forms, not otherwise specified, imported under HS 700490 enters the UK duty-free, the EU at rates including 4.40% minimum 0.40 EUR/100 kg, and the US with rates such as 3.3¢/kg. This classification broadly covers glass in sheets or other forms that do not fit into more specific categories within Chapter 70, such as cast, rolled, drawn, or blown glass. Importers should note the varied duty structures across major markets, with the EU employing a combination of ad valorem and specific duties. According to CustomTariffs data, careful attention to the specific subheadings and applicable trade agreements is crucial for accurate declaration and duty calculation.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
7004900000 — — —
7004901000 0.00 % — —
7004908000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
7004900000 — — —
7004908000 4.40 % MIN 0.40 EUR / 100 kg/br — —
7004901000 3.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
7004900500 Free — ["m<sup>2</sup>","kg"]
7004902510 — — ["m<sup>2</sup>","kg"]
7004902520 — — ["m<sup>2</sup>","kg"]
7004901000 Free — ["m<sup>2</sup>","kg"]
7004902000 Free — ["m<sup>2</sup>","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 7004.90?

Imports of Other glass 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

US$29.8M
ImportsExports

How to Classify This HS Code?

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What products does HS 700490 cover?

This subheading covers "Other glass" within Heading 7004, which pertains to glass in sheets, whether or not of a kind used in building. According to the World Customs Organization (WCO) Harmonized System Nomenclature, HS 700490 encompasses all glass in sheets that does not meet the specific criteria of other subheadings within 7004, such as figured glass or wired glass. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature, including plain, uncoated, unworked glass sheets not otherwise specified.

What falls outside HS 700490?

The following products are excluded from HS 700490: glass in sheets that is figured, cast, rolled, or drawn (covered by HS 700420), and glass in sheets that is wired (covered by HS 700430). Additionally, any glass that has undergone further working, such as tempering, laminating, or coating, is generally classified under different headings. For example, tempered safety glass for motor vehicles would fall under HS 7007, and coated architectural glass would be classified based on the coating under Chapter 70 or other relevant chapters.

What are common classification mistakes for HS 700490?

A common error is misclassifying glass that has undergone minor surface treatments or is intended for specific applications. For example, glass sheets with a simple tinting or a basic anti-reflective coating might still be considered "other glass" under 700490 if these treatments do not fundamentally alter the nature of the glass as per the General Rules for the Interpretation of the Harmonized System (GRI). However, if the coating provides a specific function, such as UV protection or a mirror finish, it may warrant classification under a more specific heading, potentially leading to incorrect duty rates.

How should importers classify products under HS 700490?

The correct procedure for classifying products under HS 700490 involves a thorough examination of the product's physical characteristics and any applied treatments. Importers and customs brokers must first determine if the glass is in sheets and if it is not figured, wired, or otherwise specifically provided for in other subheadings of Heading 7004. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing Explanatory Notes from the WCO is crucial for accurate classification.

How is the duty calculated for products under HS 700490?

A sheet of clear, uncoated float glass weighing 10 square meters and declared at a customs value of $150.00 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($150.00 USD × 10% = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 700490. Note that specific quantities or weights may also be subject to specific duties in some jurisdictions.

Which trade agreements reduce duties for HS 700490?

Several free trade agreements may reduce the applicable duty rate for HS 700490, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating glass products from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for originating goods from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation requirements vary by country of origin and importing jurisdiction.

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Which HS Codes Are Related?

HS 701391 HS 670490 HS 700232 HS 700420 HS 700600 HS 700521

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 7004.90 (Other glass)?

Import duty rates for HS code 7004.90 vary significantly by country. For example:

  • United States (USITC): The U.S. Harmonized Tariff Schedule (HTS) often lists a rate of 3.00% ad valorem for goods under this classification.
  • European Union (TARIC): The EU's TARIC database may show rates such as 4.40% ad valorem, with a minimum duty of 0.40 EUR per 100 kg net, for certain origins.
  • United Kingdom (UK Trade Tariff): The UK's system might list a rate of 3.3¢/kg for specific types of glass.
  • Canada: Rates can be Free under certain trade agreements or a specific percentage for Most Favored Nation (MFN) status.

Importers must consult the specific tariff schedule of the importing country for the definitive rate applicable to their shipment. Preferential rates under Free Trade Agreements (FTAs) may offer reduced or zero duties, but require proof of origin.

How is the duty calculated for HS code 7004.90 when a specific rate per weight is applied, like 3.3¢/kg?

When a duty is calculated based on weight (e.g., per kilogram), the total duty is the rate multiplied by the net weight of the imported goods. For example, if the duty rate is 3.3¢/kg (which is equivalent to $0.033 per kilogram) and you import 1,000 kilograms of glass classified under HS 7004.90, the duty calculation would be: 1,000 kg * $0.033/kg = $33.00. This is in contrast to ad valorem duties, which are a percentage of the goods' value.

What are the classification criteria for 'Other glass' under HS code 7004.90?

HS code 7004.90 covers glass in sheets, whether or not having an absorbent, coloring or non-reflecting layer (this layer being sintered on), but not otherwise worked. 'Other glass' specifically refers to glass that does not fall under more specific subheadings within Chapter 70, such as tempered glass, laminated glass, or glass with specialized coatings not covered by the primary description. The key is that the glass is in sheet form and has undergone only basic manufacturing processes like drawing or blowing, and potentially the application of a simple sintered layer. Any further working, such as cutting to shape, drilling, or bending, would typically result in classification under a different HS code.

What documentation is typically required for importing goods under HS code 7004.90?

Standard documentation for importing goods under HS code 7004.90 generally includes:

  1. Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value.
  2. Packing List: Outlining the contents of each package, including weights and dimensions.
  3. Bill of Lading (for sea freight) or Air Waybill (for air freight): Proof of shipment and contract of carriage.
  4. Certificate of Origin: Essential if claiming preferential duty rates under a Free Trade Agreement (FTA), such as USMCA, EU FTAs, or CPTPP.
  5. Import Declaration: Filed with customs authorities, accurately stating the HS code, value, and quantity.
  6. Certificates of Conformity (if applicable): Depending on the importing country's regulations, certain types of glass may require conformity assessments or safety certifications.
Which common trade agreements might provide preferential duty rates for HS code 7004.90?

Several trade agreements can significantly impact duty rates for HS code 7004.90. Importers should investigate eligibility under:

  • United States-Mexico-Canada Agreement (USMCA): Goods originating from Canada or Mexico may benefit from reduced or zero duties upon import into the United States, provided they meet the rules of origin.
  • European Union FTAs: The EU has numerous free trade agreements with countries worldwide (e.g., with Japan, South Korea, Canada). If the glass originates from a partner country and meets the specific rules of origin, preferential treatment may apply within the EU.
  • World Trade Organization (WTO) Most Favored Nation (MFN) Rates: While not a preferential agreement, MFN rates are the standard tariff rates applied to imports from WTO members. Many countries offer MFN rates that are lower than general non-MFN rates.

To claim preferential treatment, importers must typically possess a valid Certificate of Origin issued by the exporter or producer, demonstrating that the goods meet the origin criteria stipulated in the relevant trade agreement.