Borosilicate Glass Baking Dish from Mexico
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 — Mexico → United States
17.2%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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