Low-E Coated Float Glass Sheet 0.25 m² from Germany
A float glass sheet, surface ground and polished, with a low-emissivity (low-E) reflecting layer, measuring 0.25m² and less than 10mm thick. The reflecting layer is microscopically thin per Chapter 70 Note 2(c), and the glass is not otherwise worked. It is classified under 7005.29.00 as other non-wired float glass with a reflecting layer, under 10mm and 0.65m².
Duty Rate — Germany → Canada
Import Tips
• Ensure the low-E layer is a microscopically thin metal or metal oxide coating to qualify as a reflecting layer under Chapter 70 Note 2(c); thicker coatings may be considered 'worked'
• Provide the CBSA with the coating's reflectivity data to support classification
• If the glass is for windows, confirm it is not part of an insulating unit, which would fall under heading 70.08