Low-E Coated Float Glass Sheets

Float glass sheets with a low-emissivity (low-E) coating, featuring a microscopically thin metal oxide layer that reflects infrared light to improve energy efficiency. Classified under HTS 7005.10.80.00 as nonwired float glass having a reflecting layer, not otherwise worked beyond the coating per chapter notes. Primarily used in energy-efficient windows for residential and commercial buildings.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.4%+35.0%39.4%
🇲🇽Mexico4.4%+10.0%14.4%
🇨🇦Canada4.4%+10.0%14.4%
🇩🇪Germany4.4%+10.0%14.4%
🇯🇵Japan4.4%+10.0%14.4%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

7005.10.40.00Lower: 35% vs 39.4%

If low-E coating transmits >75% light

High light transmittance low-E glass falls under subheading for colored or tinted glass in sheets with R <= 15% transmittance.

7007.19.00Higher: 40% vs 39.4%

If tempered or toughened

Safety-tempered float glass with coatings is classified in 7007 as toughened (tempered) glass, regardless of layer.

7006.00.40Higher: 39.9% vs 39.4%

If cut to specific non-rectangular shapes

Chapter note (b) excludes cutting to shape from 'worked' for sheets, but non-rectangular or profiled cuts may shift to 7006 for shaped glass.

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Import Tips & Compliance

Verify the coating qualifies as an 'absorbent, reflecting or non-reflecting layer' per chapter note (c) with lab test reports to avoid reclassification

Ensure sheets are surface ground or polished but not otherwise worked (e.g

no drilling or edging) to stay in 7005; provide mill certificates

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