Polished Wired Glass with Low-E Coating from United States
Polished wired glass with a low-E coating consists of float glass sheets with embedded wire and a non-reflecting low-emissivity layer that improves energy efficiency. The low-E coating is a microscopically thin chemical layer that qualifies as a non-reflecting layer under Chapter 70 Note 2(c), and the wire mesh classifies the product as wired glass. The sheets are polished but not otherwise worked, fitting tariff item 7005.30.00.
Duty Rate — United States → Canada
Import Tips
• Verify the low-E coating is applied as a microscopically thin layer and does not render the glass opaque, per Chapter 70 Note 2(c)
• Keep technical datasheets showing the coating thickness and composition for CBSA review
• Consider whether the low-E coating affects the glass's end-use for energy-efficiency rebates or standards