HS Code for Polished sheet glass

Polished sheet glass is classified under HS code 7005.10 because it falls within the category of float glass and surface ground or polished glass that has been processed in sheets. The specific subcode 7005.10 is reserved for glass that is non-wired and possesses an absorbent, reflecting, or non-reflecting layer. This classification is determined by the manufacturing process where the glass is either floated on a bath of molten metal or mechanically ground and polished on both surfaces to ensure parallelism and optical clarity. The presence of a microscopic metallic or chemical coating, which serves to absorb infrared light or reduce glare, is the defining characteristic that separates this code from other types of float glass. To qualify for this heading, the glass must not be framed or fitted with other materials, as such additions would typically move the classification toward finished products like mirrors or windows.

Products Included

• Float glass with anti-reflective coatings
• Surface ground glass with absorbent layers
• Polished glass sheets with metallic oxide coatings
• Non-wired solar control glass in sheets
• Reflective architectural glass sheets

Common Misclassification

This product is frequently confused with HS code 7005.21, which covers float glass that is colored throughout the mass (body-tinted) but lacks the specific absorbent or reflective surface layer required for 7005.10. Another common error is classifying these sheets under 7007, which is reserved for safety glass (toughened or laminated). If the glass has been tempered or laminated for safety, 7007 takes precedence. Additionally, if the glass is silvered to create a mirror, it must be classified under 7009.

FAQ

What is the HS code for polished sheet glass?

The HS code for polished sheet glass with an absorbent or reflective layer is 7005.10.

Does this code include tempered glass?

No, tempered or toughened glass is classified under heading 7007, even if it was originally polished sheet glass.