IR-Reflecting Cast Glass Sheet for Skylights 5mm from United States
A cast glass sheet with a microscopically thin IR-reflecting metal oxide layer, 5mm thick, rolled and annealed only. Per chapter note 2(c), such a layer does not make the glass 'worked,' so it remains classified under tariff item 7003.19.00 as 'other' non-wired cast glass in sheets.
Duty Rate — United States → Canada
0%
Import Tips
• Confirm the coating is microscopically thin and meets the definition in chapter note 2(c) to stay in heading 70.03
• Provide technical data sheets to CBSA showing the layer's thickness and composition
• Note that if the layer is not microscopically thin, the glass may be reclassified under heading 70.05 or 70.06