HS Code for Glass mosaic tiles

Glass mosaic tiles are classified under HS code 7016.10, which specifically addresses glass cubes and other glass smallwares, whether or not they are attached to a backing, intended for mosaics or similar decorative applications. This classification is determined by the physical form and the intended use of the glass. The primary characteristic of items in this category is their small size and their role as components in a larger decorative surface. These items are often produced by casting or by cutting sheets of glass into small, uniform pieces. The inclusion of a backing, such as paper, mesh, or plastic film, which facilitates the installation process, does not change the classification under this subheading. The glass used can be transparent, translucent, or opaque, and may be colored throughout its mass or on the surface. The classification remains consistent regardless of whether the tiles are intended for wall coverings, flooring, or artistic projects, provided they meet the dimensional and material criteria of glass smallwares.

Products Included

• Square glass tesserae for mosaic art
• Mesh-backed glass mosaic sheets for bathroom walls
• Iridescent glass cubes for decorative borders
• Small colored glass fragments for architectural inlay
• Paper-faced glass mosaic tiles for swimming pools

Common Misclassification

A frequent point of confusion involves ceramic mosaic tiles, which are classified under heading 6907. While they serve a similar decorative purpose, the material composition—ceramic versus glass—is the primary factor for classification. Additionally, larger glass blocks or paving slabs used for construction are classified under 7016.90. It is also important to distinguish these from glass beads or imitation pearls, which fall under heading 7018. Importers often mistake the backing material as a reason to change the code, but 7016.10 explicitly includes backed smallwares. Misidentifying the material as natural stone would lead to classification in Chapter 68, which carries different duty rates.

FAQ

What is the HS code for glass mosaic tiles?

The correct HS code is 7016.10, which covers glass cubes and smallwares for mosaics, whether or not on a backing.

Does the backing material affect the HS code?

No, the presence of a paper or mesh backing for ease of installation does not change the classification from 7016.10, as the primary component remains the glass smallware.