Product classification
HS code for Glass flakes: 3207.40
Glass, glass frit and other glass, in the form of powder, granules or flakes.
Classification of glass flakes under HS 3207.40
Glass flakes are classified under HS code 3207.40. This classification may seem counterintuitive as glass is typically in Chapter 70, but heading 3207 specifically covers prepared pigments, opacifiers, colors, vitrifiable enamels, glazes, engobes, liquid lustres, and similar preparations used in the ceramic, enamelling, or glass industries. Sub-heading 3207.40 specifically identifies "Glass frit and other glass, in the form of powder, granules or flakes." The classification is based on the product's form and its intended use as a raw material for coatings, anti-corrosive paints, or decorative finishes. Glass flakes are often used as a barrier pigment in heavy-duty coatings to prevent moisture and chemical penetration. Because they are processed into a specific physical form (flakes) for use in the chemical and coating industry, they are grouped with other glass-based pigments and frits rather than with bulk glass. This follows GRI 1, where the specific description in 3207.40 accurately captures the physical state and industrial application of the product.
- Covers
- C-glass flakes for anti-corrosion coatings
- E-glass flakes for reinforcement
- Glass flakes for decorative pearlescent pigments
- Borosilicate glass flakes
- Surface-treated glass flakes for resin compatibility
- Micro-glass flakes for thin-film applications
- Also under 3207.40
- Ferro Glass Frit
- Schott Glass Powder
- Nippon Electric Glass Frit
- Potters Industries Glass Flakes
- Corning Glass Frit
Codes often confused with 3207.40
Common mistake. Glass flakes are frequently misclassified under HS code 7001.00, which covers cullet and other waste and scrap of glass, or glass in the mass. However, 7001.00 is for raw, unprocessed waste glass, whereas glass flakes are manufactured products with specific dimensions. Another misclassification is HS code 3206.19 (other coloring matter), but since 3207.40 specifically mentions "glass in the form of flakes," it is the more specific and therefore correct code according to GRI 3(a).
Top exporters and importers of HS 320740 (the code used for glass flakes), 2025
In 2025, the largest exporter of HS 320740 (the code used for glass flakes) in UN Comtrade data was Spain, with 27% of world exports; the largest importer in UN Comtrade data was Saudi Arabia, with 10% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 320740, not only glass flakes.
Top exporters 2025 · share of world exports
- 1 Spain $311M 27% of world exports
- 2 Germany $114M 9.9% of world exports
- 3 China $84M 7.4% of world exports
World total: $1.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Saudi Arabia $139M 10% of world imports
- 2 Italy $102M 7.7% of world imports
- 3 United States $89M 6.7% of world imports
World total: $1.3B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for glass flakes
Brazil splits HS 3207.40 into 2 NCM codes. Pick the one that matches your product:
- 3207.40.10Glass frit
- 3207.40.90Other glass in powder, granules or flakes
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about glass flakes
What is the HS code for Glass flakes?
The HS code for Glass flakes is 320740 (Glass; glass frit and other glass, in the form of powder, granules or flakes). The HS code for glass flakes, as well as glass frit and powder, is 3207.40.
How do I classify Glass flakes for customs?
Glass flakes is classified under HS code 320740 — Glass; glass frit and other glass, in the form of powder, granules or flakes. This is a 6-digit subheading level code.
Are glass flakes considered the same as glass beads?
No, glass beads (used for road marking or jewelry) are classified under HS code 7018.10. Flakes are flat, thin particles, whereas beads are spherical, leading to different HS classifications based on shape and use.
Which countries are the top exporters of glass flakes (HS 320740)?
In 2025, the top exporters of HS 320740 (the code used for glass flakes) in UN Comtrade data were Spain ($311M, 27% of world exports), Germany ($114M) and China ($84M). World exports came to about $1.1B, 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.
Which countries are the top importers of glass flakes (HS 320740)?
In 2025, the top importers of HS 320740 (the code used for glass flakes) in UN Comtrade data were Saudi Arabia ($139M, 10% of world imports), Italy ($102M) and the United States ($89M). World imports came to about $1.3B, 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.
Is the HS code for Glass flakes the same in all countries?
The base HS code 320740 for Glass flakes is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for glass flakes in Brazil?
Brazil splits HS 320740 into 2 NCM codes, so the right one for glass flakes depends on the product's details: 3207.40.10 (Glass frit), 3207.40.90 (Other glass in powder, granules or flakes).