Product classification
HS code for Polished sheet glass: 7005.10
Glass, float glass and surface ground or polished glass, in sheets, non-wired, having an absorbent reflecting or non-reflecting layer.
Classification of polished sheet glass under HS 7005.10
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.
- Covers
- 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
- Also under 7005.10
- Pilkington K Glass
- Guardian SunGuard
- AGC Stopray
- Saint-Gobain Planitherm
- Schott Mirogard (anti-reflective glass)
Codes often confused with 7005.10
Common mistake. 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.
Top exporters and importers of HS 700510 (the code used for polished sheet glass), 2025
In 2025, the largest exporter of HS 700510 (the code used for polished sheet glass) in UN Comtrade data was Germany, with 11% of world exports; the largest importer in UN Comtrade data was India, with 8.9% 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 700510, not only polished sheet glass.
Top exporters 2025 · share of world exports
- 1 Germany $225M 11% of world exports
- 2 United States $197M 10% of world exports
- 3 Vietnam* ~$179M 9.2% of world exports · partner records ↗
World total: $2.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $184M 8.9% of world imports
- 2 Canada $166M 8.1% of world imports
- 3 United States $124M 6.0% of world imports
World total: $2.1B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 code for polished sheet glass
Brazil classifies polished sheet glass under NCM 7005.10.00: HS 7005.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polished sheet glass
What is the HS code for Polished sheet glass?
The HS code for Polished sheet glass is 700510 (Glass; float glass and surface ground or polished glass, in sheets, non-wired, having an absorbent reflecting or non-reflecting layer). The HS code for polished sheet glass with an absorbent or reflective layer is 7005.10.
How do I classify Polished sheet glass for customs?
Polished sheet glass is classified under HS code 700510 — Glass; float glass and surface ground or polished glass, in sheets, non-wired, having an absorbent reflecting or non-reflecting layer. This is a 6-digit subheading level code.
Does this code include tempered glass?
No, tempered or toughened glass is classified under heading 7007, even if it was originally polished sheet glass.
Which countries are the top exporters of polished sheet glass (HS 700510)?
In 2025, the top exporters of HS 700510 (the code used for polished sheet glass) in UN Comtrade data were Germany ($225M, 11% of world exports), the United States ($197M) and Vietnam (about $179M). World exports came to about $2.0B, 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.
Which countries are the top importers of polished sheet glass (HS 700510)?
In 2025, the top importers of HS 700510 (the code used for polished sheet glass) in UN Comtrade data were India ($184M, 8.9% of world imports), Canada ($166M) and the United States ($124M). World imports came to about $2.1B, 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.
Is the HS code for Polished sheet glass the same in all countries?
The base HS code 700510 for Polished sheet glass 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 polished sheet glass in Brazil?
In Brazil, polished sheet glass (HS 700510) is classified under NCM 7005.10.00.