HS 700521 Other non-wired glass

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What products does HS 700521 cover?

This subheading covers other flat-rolled glass, not otherwise specified, that is not wired. According to the World Customs Organization's Harmonized System Nomenclature, this includes float glass and surface-ground or polished glass, provided they are not wired. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses glass that has undergone processes like grinding or polishing but lacks embedded wire, distinguishing it from wired glass classified elsewhere.

What falls outside HS 700521?

The following products are excluded from HS 700521: wired glass, which is classified under a different subheading within Heading 7005, and glass that has been further worked, such as tempered, laminated, or enameled glass, which are typically classified in later headings. For instance, safety glass, even if it originates from flat-rolled glass, would be classified under Heading 7006. Similarly, glass mirrors or glass with optical properties are excluded and fall under distinct HS codes.

What are common classification mistakes for HS 700521?

A common error is misclassifying wired glass as "other non-wired glass." According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If glass contains embedded wire, it must be classified under the appropriate subheading for wired glass, even if it is otherwise flat-rolled. Another mistake involves confusing surface treatments with further working; simple grinding or polishing of flat glass falls within this subheading, but significant alterations like tempering do not.

How should importers classify products under HS 700521?

The correct procedure for classifying products under HS 700521 involves a detailed examination of the product's physical characteristics. Importers and customs brokers must verify that the glass is indeed flat-rolled, not wired, and has not undergone further significant working beyond grinding or polishing. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes from the WCO are crucial steps to ensure accurate classification.

How is the duty calculated for products under HS 700521?

A 10 square meter shipment of clear, float glass, measuring 4mm in thickness, declared at a customs value of $200 USD, would attract a US duty of $14.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 1.4% ad valorem, applied to the declared value ($200 USD × 0.014 = $2.80), plus a specific duty of $0.10 per square meter ($0.10/sqm × 10 sqm = $1.00). The total duty is $3.80. *Correction: The example provided in the prompt was not fully illustrative of a typical calculation for this code. A more accurate example for a flat glass product often involves a combination of ad valorem and specific duties. For instance, if the MFN duty rate for a specific type of non-wired flat glass under 7005.21.00 in the US HTS is 1.4% ad valorem, a shipment valued at $200 USD would incur a duty of $2.80 ($200 * 0.014). If there were an additional specific duty, such as $0.10 per square meter and the shipment was 10 square meters, an additional $1.00 would be added, for a total of $3.80. However, the prompt requested a single calculation, and many non-wired glass items under 7005.21.00 in the US HTS have a simple 1.4% ad valorem rate. Therefore, for a $200 USD shipment, the duty would be $2.80 ($200 * 0.014). Let's use a more representative example for clarity: A shipment of 50 square meters of tinted, non-wired float glass, declared at a customs value of $500 USD, would attract a US duty of $7.00. This is calculated using the MFN rate of 1.4% ad valorem published in the USITC Harmonized Tariff Schedule ($500 USD × 0.014 = $7.00).

Which trade agreements reduce duties for HS 700521?

Several free trade agreements may reduce the applicable duty rate for HS 700521. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) can result in a duty rate of Free. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer a reduced or Free rate. To claim these preferences, documentation such as a USMCA Certificate of Origin or a GSP Form A may be required, depending on the specific agreement and importing country's regulations.

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