Low-E Coated Bent Glass for Skylights from Japan
Tempered glass sheets from heading 7005, bent to curve and edge-worked with a low-emissivity (low-E) coating that reflects infrared light for energy efficiency. This absorbent/reflecting layer is a thin metal oxide film applied post-annealing, classifying it under 7006.00.4010 as worked glass not framed. Used in architectural skylight installations to reduce heat gain.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify the absorbent/reflecting layer meets chapter note definition (microscopic metal/oxide coating) via lab certification to avoid reclassification
• Provide manufacturer specs confirming base glass from 7003-7005 and post-annealing working; declare value excluding framing