Low-E Coated Bent Glass for Skylights from Mexico
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 — Mexico → United States
14.9%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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