HS 700510 Non-wired glass, having an absorbent, reflecting or non-reflecting layer
Quick Answer: Non-wired glass with an absorbent, reflecting, or non-reflecting layer imported under HS 7005.10 enters the UK duty-free, the EU at rates up to 3.00% ad valorem, and the US at rates ranging from Free to 60% ad valorem. This classification specifically applies to flat glass that has undergone a process to add a coating or film, altering its optical properties. Such coatings can be for solar control, decorative purposes, or to enhance reflectivity. Importers should verify the specific subheadings in each jurisdiction, as variations in coating type or application can lead to different duty rates. According to CustomTariffs data, careful classification is crucial for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7005102500 | 0.00 % | — | — |
| 7005108000 | 0.00 % | — | — |
| 7005100000 | — | — | — |
| 7005100500 | 0.00 % | — | — |
| 7005103000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7005100500 | 3.00 % | — | — |
| 7005103000 | 2.00 % | — | — |
| 7005100000 | — | — | — |
| 7005102500 | 2.00 % | — | — |
| 7005108000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 700510 | — | — | — |
| 7005104000 | Free | — | ["m<sup>2</sup>"] |
| 7005108000 | 4.4% | 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 7005.10?
Imports of Non-wired glass, having an absorbent, reflecting or non-reflecting layer 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 to Classify This HS Code?
What products does HS 700510 cover?
This subheading covers flat-rolled glass that has been treated with an absorbent, reflecting, or non-reflecting layer, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. This includes, for example, solar control glass, mirror glass, and glass with anti-glare coatings. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail, specifying that the glass must be in sheets or plates and not be wired, with the applied layer being integral to its function or appearance.
What falls outside HS 700510?
The following products are excluded from HS 700510: wired glass, which falls under HS 700600; glass that has undergone further processing such as tempering or laminating, which would be classified in other headings; and glass that has a decorative coating rather than a functional absorbent, reflecting, or non-reflecting layer. For instance, painted decorative glass or glass with etched designs not serving a functional purpose would typically be classified elsewhere, often under HS Chapter 70.
What are common classification mistakes for HS 700510?
A common error is misinterpreting the nature of the applied layer. If the layer is purely decorative and does not provide an absorbent, reflecting, or non-reflecting function, the glass may not belong in this subheading. Additionally, confusion can arise with glass that has undergone significant further processing. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the primary characteristic of the product is paramount.
How should importers classify products under HS 700510?
The correct procedure for classifying products under HS 700510 involves a thorough examination of the product's characteristics and intended function. Importers and customs brokers must determine if the glass is flat-rolled, non-wired, and possesses an absorbent, reflecting, or non-reflecting layer. Consulting the official HS Explanatory Notes, the USITC HTS, or the EU TARIC database for specific product examples and definitions is crucial for accurate classification.
How is the duty calculated for products under HS 700510?
A sheet of mirrored glass weighing 15 kg and declared at a customs value of $100 USD would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) under subheading 700510.0000, which specifies a 10% ad valorem duty.
Which trade agreements reduce duties for HS 700510?
Several free trade agreements may reduce the applicable duty rate for HS 700510, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The EU's Generalised Scheme of Preferences (GSP) may also offer reduced or Free rates for certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences may be required, depending on the specific agreement and origin country.
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FAQ
What are the typical import duty rates for HS code 700510 (Non-wired glass, having an absorbent, reflecting or non-reflecting layer)?
Import duty rates for HS code 700510 vary significantly by country and trade agreement. For example, under the United States' Most Favored Nation (MFN) tariff, the rate is 0.00%. In the European Union, the TARIC system shows a rate of 2.00% ad valorem for many non-EU countries. The UK Trade Tariff also lists a 0.00% duty rate for goods originating from many countries under its Global Tariff. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.
How is the absorbent, reflecting, or non-reflecting layer on glass classified under HS 700510?
HS code 700510 specifically covers flat glass and glass mirrors, whether or not framed, which have an absorbent, reflecting, or non-reflecting layer applied. The key criterion is the presence of such a layer, which is typically achieved through processes like sputtering, chemical deposition, or coating. This layer modifies the optical properties of the glass, for instance, to reduce glare (non-reflecting), enhance solar energy absorption (absorbent), or reflect specific wavelengths (reflecting). The glass itself must be flat, and it is not wired.
What documentation is typically required for importing goods classified under HS 700510?
Standard import documentation for HS 700510 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 trade agreements. Importers should also be prepared to provide technical specifications or product data sheets that confirm the presence and nature of the absorbent, reflecting, or non-reflecting layer, especially if the classification is questioned by customs authorities.
How do trade agreements, such as USMCA or EU free trade agreements, affect duties for HS 700510?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 700510 if the goods meet the rules of origin stipulated in the agreement. For instance, if glass classified under 700510 originates from a country that is party to a free trade agreement with the importing country (e.g., a USMCA country for imports into the US, or an EU partner country for imports into the EU), and it satisfies the specific rules of origin for that product, it may be eligible for a preferential duty rate, often 0.00%. A valid Certificate of Origin is typically mandatory to claim these benefits.
Can you provide a concrete example of how duty is calculated for HS 700510?
Let's assume a shipment of 100 square meters of glass classified under HS 700510 is imported into the EU from a country not covered by a preferential trade agreement, and the applicable duty rate is 2.00% ad valorem. If the declared customs value of the glass is €5,000, the duty calculation would be: Duty = 2.00% of €5,000 = 0.02 × €5,000 = €100. In this scenario, the importer would pay €100 in customs duty. If there were also a specific duty component (e.g., per unit), it would be calculated separately and added to the ad valorem duty.