Body-Tinted Low-E Float Glass Sheet from Japan
Drawn glass sheets colored throughout the mass with a microscopically thin low-emissivity (low-E) coating that reflects infrared light while maintaining transparency. This falls under HTS 7004.20.10.00 as drawn/body-tinted glass having a reflecting layer, not otherwise worked beyond annealing. The coating qualifies per chapter notes as a non-reflecting or reflecting layer for energy efficiency.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the coating meets chapter note definition of 'absorbent, reflecting or non-reflecting layer' via lab testing to avoid reclassification
• Provide manufacturer's specs confirming body tinting throughout the mass and no further working like cutting to shape