Borosilicate Glass Baking Dish from Japan
A rectangular borosilicate glass dish designed for oven use in baking casseroles or lasagnas, with a low thermal expansion coefficient not exceeding 5 x 10-6 per Kelvin (0-300°C). It qualifies under HTS 7013.42.40.00 as kitchen glassware valued over $5 each, distinct from drinking glasses or glass-ceramics.
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 linear coefficient of expansion certification to confirm classification under 7013.42, as exceeding 5 x 10-6 per Kelvin shifts to other subheadings
• Provide detailed value documentation per unit, as 'over $5 each' determines the exact subheading and duty rate
• Ensure food-safe compliance with FDA standards and include material composition lab tests to avoid misclassification as glass-ceramics