HS 701400 Optical elements of glass (other than those of heading 7015), not optically worked, other than signalling glassware

```html

What products does HS 701400 cover?

This subheading covers optical elements of glass, excluding those specifically classified under heading 7015 (e.g., watch glasses, spectacle lenses) and signalling glassware. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes glass components that possess optical properties but have not undergone specific optical working processes like grinding or polishing to achieve a particular focal length or refractive index. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, generally encompassing items like optical flats, prisms, and lenses in their unfinished or semi-finished state, provided they are not optically worked.

What falls outside HS 701400?

The following products are excluded from HS 701400: optically worked glass elements such as finished spectacle lenses, camera lenses, and microscope objectives, which are typically classified under heading 9001 or 9002. Signalling glassware, such as colored lenses for traffic lights or signal lamps, is also excluded and falls under heading 7014. Furthermore, glass articles that are not optical elements, even if made of glass, are classified elsewhere; for instance, plain glass sheets or containers are not covered by this subheading.

What are common classification mistakes for HS 701400?

A common error is misinterpreting "not optically worked." Importers may mistakenly classify glass that has undergone basic shaping or cutting as "not optically worked" when it has, in fact, been processed to achieve a specific optical function. This often relates to General Rule of Interpretation (GRI) 1 and 6 of the Harmonized System, which emphasize the importance of the Section and Chapter Notes, as well as the specific legal text of the headings and subheadings. For example, a glass component with a precisely ground surface for light refraction would be considered optically worked and thus excluded from 701400.

How should importers classify products under HS 701400?

The correct procedure for classifying products under HS 701400 involves a detailed examination of the product's physical characteristics and intended use. Importers and customs brokers must first consult the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Key considerations include whether the glass is intended for optical purposes and, critically, whether it has undergone any optical working processes that alter its light-bending properties. If the glass is merely shaped or cut without specific optical refinement, it may fall under 701400.

How is the duty calculated for products under HS 701400?

A shipment of 100 kilograms of unworked optical glass blanks, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 701400.0000, assuming no other preferential duty rates apply.

Which trade agreements reduce duties for HS 701400?

Several free trade agreements may reduce the applicable duty rate for HS 701400, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is typically required. For goods originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP), duties may also be reduced or eliminated, often requiring a EUR.1 movement certificate or an origin declaration.

```