HS 988070 Classified in Chapter 70
Quick Answer: Products classified under HS code 988070, which are generally glass and glassware, enter the UK with no specific duty rate listed in the UK Trade Tariff for this code, and the EU with no specific duty rate listed in the EU TARIC for this code. This HS code is a placeholder or a specific internal classification rather than a standard WCO heading for glass products. Importers and customs brokers should verify the specific classification of their glass and glassware under the main Chapters of the Harmonized System (e.g., Chapter 70) to determine applicable duties and any specific trade regulations. CustomTariffs aggregates data that highlights the need for precise HS classification beyond such general codes.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880700000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880700000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988070 cover?
This subheading covers goods classified within Chapter 70 of the Harmonized Commodity Description and Coding System (HS), which pertains to glass and glassware. This broad category encompasses a wide array of items, including flat glass, glass in primary forms, glass articles such as tableware, kitchenware, and technical glassware, as well as optical glass and optical instruments. The World Customs Organization (WCO) HS nomenclature and specific national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC provide detailed breakdowns of these glass products.
What falls outside HS 988070?
The following products are excluded from HS 988070, as they are classified under different HS chapters or headings, even if they contain glass. For instance, finished optical instruments like binoculars (Chapter 90), certain glass beads used for ornamentation (Chapter 71), or glass components specifically designed for machinery (Chapter 84 or 85) would not fall under this subheading. It is crucial to consult the General Rules for the Interpretation of the Harmonized System (GRI) to ensure accurate classification based on the essential character of the good.
What are common classification mistakes for HS 988070?
A common error is misinterpreting the scope of "glassware" and including items that are primarily functional components of other articles, rather than standalone glass products. For example, glass vials for pharmaceutical use might be classified under Chapter 30 if they are considered part of the medicinal preparation, or under Chapter 70 if they are simply empty containers. Adherence to GRI 1 and GRI 3 is essential, particularly when an article could be classified under two or more headings, requiring determination of the essential character.
How should importers classify products under HS 988070?
The correct procedure for classifying products under HS 988070 involves a thorough review of the product's material composition, intended use, and any specific characteristics. Importers and customs brokers must consult the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and cross-reference it with the WCO HS Explanatory Notes. If uncertainty remains, seeking a binding ruling from the customs authority is recommended to prevent future discrepancies and potential penalties.
How is the duty calculated for products under HS 988070?
A set of 100 glass tumblers, each weighing 0.3 kg, with a total declared customs value of $500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 5% ad valorem for such glassware under the USITC Harmonized Tariff Schedule, the duty would be $25.00 USD (5% × $500 USD). This calculation is based on the declared value, as the ad valorem rate is applied to the CIF (Cost, Insurance, and Freight) value of the imported goods.
Which trade agreements reduce duties for HS 988070?
Several free trade agreements may reduce the applicable duty rate for HS 988070, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating glass articles from Canada and Mexico can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Similarly, originating goods from CPTPP member countries may also benefit from reduced or zero duty rates, necessitating appropriate origin documentation as per the agreement's stipulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for goods classified under HS code 988070 (Chapter 70)?
HS code 988070 is a statistical or special classification code, not a primary HS chapter. Goods falling under Chapter 70 of the Harmonized System (HS) pertain to 'Glass and glassware'. The actual duty rates for specific glass and glassware items are found within the subheadings of Chapter 70. For example, in the United States, common subheading 7013.42.0000 (Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) of glass of a kind primarily and essentially used for serving or drinking, decorated, other than of glass-ceramics) has a Most Favored Nation (MFN) duty rate of 5% ad valorem. Importers must consult the specific subheading within Chapter 70 applicable to their product and the tariff schedule of the importing country for precise rates. Refer to the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database for specific rates.
How is the duty calculated for an item classified under Chapter 70, for instance, with a 5% ad valorem rate?
Ad valorem duties are calculated as a percentage of the declared customs value of the imported goods. For example, if a shipment of glassware falls under a subheading with a 5% ad valorem duty rate and the declared customs value is $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.05 (Duty Rate) = $500 (Duty Amount). It is crucial to ensure the correct customs valuation is used, as this forms the basis for the duty calculation.
What documentation is typically required for importing goods classified under Chapter 70 (Glass and glassware)?
Standard import documentation for goods in Chapter 70 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific product and importing country, additional documentation may be required. This could include a certificate of origin if preferential duty rates are claimed, safety certifications (e.g., FDA for food-contact glass, lead/cadmium compliance for certain tableware), or specific import licenses. For instance, importing certain types of glass intended for food contact may require declarations of compliance with relevant food safety regulations. Always verify the specific requirements with the customs authority of the destination country.
Do trade agreements significantly impact duty rates for products within Chapter 70?
Yes, trade agreements can significantly impact duty rates for products within Chapter 70. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating in Canada or Mexico may benefit from reduced or eliminated tariffs on many items, including certain glass products, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with partner countries that can offer preferential duty rates for goods classified under Chapter 70. Importers should always investigate if their product qualifies for preferential treatment under any applicable trade agreements by verifying the origin of the goods and consulting the relevant trade agreement text or customs database (e.g., EU TARIC for preferential rates).
What are the key classification criteria for distinguishing between different subheadings within Chapter 70 (Glass and glassware)?
Classification within Chapter 70 depends on several key criteria. These include: the type of glass (e.g., float glass, cast glass, glass-wool, safety glass, glass-ceramics), the form of the product (e.g., plates, sheets, blocks, tubes, rods, wire), the intended use (e.g., table, kitchen, toilet, office, decorative, optical, laboratory, construction), and any further processing or decoration (e.g., enamelled, decorated, laminated, tempered). For example, glassware primarily and essentially used for serving or drinking is distinguished from that used for optical instruments, even if both are made of glass. Importers must carefully examine the product's characteristics and intended application against the Explanatory Notes and headings/subheadings of the HS code to ensure correct classification.