HS 701342 Of glass having a linear coefficient of expansion not exceeding 5 × 10$-6 per Kelvin within a temperature range of 0 °C to 300 °C
Quick Answer: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, specifically those made of glass with a low linear coefficient of expansion (not exceeding 5 × 10⁻⁶ per Kelvin between 0°C and 300°C), enters the UK at 10.00%, the EU at 11.00%, and the US with a standard MFN rate of 12.5%, though preferential rates may apply for certain trade agreements. This classification is crucial for ensuring accurate duty payments and compliance. CustomTariffs aggregates this data, highlighting the importance of precise classification for specialized glass products. Importers should verify specific preferential rates applicable to their origin country for US entries.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7013420000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7013420000 | 11.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 701342 | — | — | — |
| 7013421000 | 12.5% | Free (17 programs) | ["No."] |
| 7013422000 | 22.5% | Free (17 programs) | ["No."] |
| 7013423000 | 11.3% | Free (17 programs) | ["No."] |
| 7013424000 | 7.2% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 7013.42?
Imports of Of glass having a linear coefficient of expansion not exceeding 5 × 10$-6 per Kelvin within a temperature range of 0 °C to 300 °C 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, 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 701342 cover?
This subheading covers glass articles of a kind used for table, kitchen, toilet, office, indoor decoration, or similar purposes, specifically those made from glass having a linear coefficient of expansion not exceeding 5 × 10-6 per Kelvin within a temperature range of 0 °C to 300 °C. As per the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this typically includes items like laboratory glassware, heat-resistant cookware, and certain optical glass components where thermal stability is a critical characteristic. The precise chemical composition and manufacturing process are key to meeting this thermal expansion criterion.
What falls outside HS 701342?
The following products are excluded from HS 701342: glass articles not meeting the specified linear coefficient of expansion (i.e., exceeding 5 × 10-6 per Kelvin), glass articles of a kind used for lighting fittings, and glass articles of a kind used for optical elements. For instance, standard drinking glasses, decorative vases made from common soda-lime glass, or window panes, which do not possess the required thermal resistance, would be classified under different subheadings within Heading 7013 or other relevant chapters, such as Chapter 70 for glass and glassware in general.
What are common classification mistakes for HS 701342?
A common error is misinterpreting the technical specification of the linear coefficient of expansion. Importers may assume that any heat-resistant glass falls under this category without verifying the precise measurement (not exceeding 5 × 10-6 per Kelvin). This can lead to misclassification, especially when products have similar appearances but different thermal properties. Adherence to General Interpretative Rule 1 (GIR 1) of the Harmonized System, which prioritizes the Section and Chapter Notes and then the specific heading and subheading text, is crucial to avoid such mistakes.
How should importers classify products under HS 701342?
The correct procedure for classifying products under HS 701342 involves obtaining detailed technical specifications from the manufacturer, particularly regarding the glass's linear coefficient of expansion. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and cross-reference the product's characteristics against the wording of Heading 7013 and Subheading 701342. Verification of the intended use and confirmation that the thermal expansion criteria are met are paramount steps.
How is the duty calculated for products under HS 701342?
A set of 10 borosilicate glass beakers, each with a capacity of 250 ml, declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared customs value ($150 USD × 10% = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 701342, assuming no preferential trade agreements apply.
Which trade agreements reduce duties for HS 701342?
Several free trade agreements may reduce the applicable duty rate for HS 701342, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan and Singapore. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific agreement's requirements.
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FAQ
What are the typical import duty rates for HS code 7013.42?
HS code 7013.42, which covers glass tableware and kitchenware of a kind used for table or kitchen purposes (other than that of heading 7015), made of glass having a linear coefficient of expansion not exceeding 5 × 10⁻⁶ per Kelvin within a temperature range of 0 °C to 300 °C, has varying Most Favored Nation (MFN) duty rates depending on the importing country. For instance, the United States applies a 10.00% ad valorem duty. The European Union, under TARIC, may have rates ranging from 0% to 12.5% ad valorem, subject to specific product types and origin. The United Kingdom's Trade Tariff also shows rates that can vary. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.
How is the classification of HS 7013.42 determined, particularly the 'linear coefficient of expansion' criterion?
The classification under HS 7013.42 hinges on two primary factors: the intended use (tableware or kitchenware) and the specific material property. The critical criterion is the 'linear coefficient of expansion not exceeding 5 × 10⁻⁶ per Kelvin within a temperature range of 0 °C to 300 °C'. This property indicates a material's resistance to thermal shock and is characteristic of borosilicate glass. Importers must ensure their product meets this technical specification. Documentation, such as a certificate of analysis or a manufacturer's declaration detailing the material's thermal expansion properties, is often required by customs authorities to verify compliance with this technical requirement.
Which trade agreements offer preferential duty rates for HS code 7013.42, and what are the general requirements?
Preferential duty rates for HS 7013.42 are often available under various Free Trade Agreements (FTAs). For example, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG) may benefit from reduced or zero duties in countries that have FTAs with them. To claim preferential treatment, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. Always verify the specific FTA requirements for the importing country and the exporting country.
Can you provide an example of how the duty for HS 7013.42 is calculated?
Let's assume an importer is bringing 1,000 units of glass tumblers classified under HS 7013.42 into the United States. The declared value of these tumblers is $5,000 USD. The MFN duty rate for this classification in the US is 10.00% ad valorem. The duty calculation would be: Duty = Declared Value × Duty Rate. Duty = $5,000 USD × 10.00% = $500 USD. In this scenario, the importer would be liable for $500 USD in customs duties. If a preferential rate were applicable (e.g., under an FTA), the calculation would use the lower preferential rate, resulting in a reduced duty amount.
What documentation is essential for clearing customs with HS code 7013.42?
To ensure smooth customs clearance for goods classified under HS 7013.42, importers and customs brokers should prepare a comprehensive set of documents. Key items include a commercial invoice detailing the goods, quantity, value, and origin; a packing list specifying the contents of each package; a bill of lading or air waybill as proof of shipment; and a certificate of origin, especially if claiming preferential duty rates under an FTA. Crucially, for HS 7013.42, documentation verifying the 'linear coefficient of expansion not exceeding 5 × 10⁻⁶ per Kelvin' is vital. This could be a manufacturer's technical specification sheet, a laboratory test report, or a declaration confirming the material properties. Failure to provide adequate documentation can lead to delays, penalties, or incorrect duty assessments.