HS Code 70.05 – Glass; float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

HS code 7005 is a 4-digit heading in the Harmonized System that covers: Glass; float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. Heading 7005 encompasses float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting, or non-reflecting layer, but specifically "not otherwise worked." Float glass, produced by floating molten glass on a bed of molten metal (typically tin), is renowned for its exceptional flatness, uniform thickness, and optical clarity, making it the dominant form of flat glass in modern construction and automotive industries. Surface ground or polished glass, while less common today due to the quality of float glass, also falls under this heading if it meets the "not otherwise worked" criterion. This classification is critical for raw, high-quality flat glass that serves as the base material for countless finished products. The "not otherwise worked" stipulation means it has not undergone processes like bending, drilling, extensive edge working, or tempering. Trade compliance hinges on distinguishing this primary form from more processed glass (7006) or safety glass (7007). Its importance in global trade is immense, as it forms the backbone of modern glazing, mirrors, and many industrial applications. This heading represents the pinnacle of unworked flat glass manufacturing within Chapter 70, reflecting advanced industrial processes that yield superior optical and physical properties compared to earlier methods like casting, rolling, drawing, or blowing.

Clear float glass sheets, tinted float glass (unworked), low-emissivity (low-E) float glass panels, reflective float glass for facades, unworked polished plate glass, basic mirror substrates (unworked), heat-absorbing float glass, sound-insulating float glass (unworked), anti-glare float glass, unworked float glass for solar panels, automotive-grade float glass (unworked), industrial float glass, display-grade float glass, architectural float glass, unworked colored float glass, float glass for aquariums (unworked), unworked float glass for tabletops (rectangular/square), unworked float glass for shower screens (rectangular/square), float glass for appliance doors (unworked), unworked float glass for picture windows, basic float glass for double glazing, float glass for storefronts (unworked), unworked float glass for interior partitions, float glass with basic surface coatings, float glass for electronic displays (unworked).

The most common misclassification for 7005 involves confusing it with glass that has undergone further processing. If the float glass has been bent, drilled, extensively edge-worked (beyond simple cutting to rectangular/square shapes), or engraved, it should be classified under 7006. Traders frequently err by classifying custom-cut or slightly modified float glass here. Furthermore, if the glass has been toughened (tempered) or laminated for safety purposes, it falls under 7007, regardless of its float glass origin. Distinguishing between unworked float glass and these 'worked' or 'safety' categories is crucial for correct customs declaration.

In 2025, the top exporters of HS code 7005 in UN Comtrade data were Germany ($669M, 11% of world exports), China ($532M) and the United States ($407M). World exports came to about $6.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 7005 in UN Comtrade data were China ($518M, 8.2% of world imports), Canada ($325M) and India ($308M). World imports came to about $6.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 7005 is a 4-digit heading under Chapter 70 of the Harmonized System. The first 2 digits (70) identify the chapter, and digits 3-4 (05) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.