HS Code for Window glass sheets

Window glass sheets produced through the drawing or blowing process are classified under HS code 7004.90. Heading 7004 specifically covers drawn glass and blown glass in sheets, whether or not they have an absorbent, reflecting, or non-reflecting layer, provided they have not been otherwise worked. The classification is driven by the manufacturing process. Drawn glass is made by pulling the molten glass vertically or horizontally from a furnace, while blown glass is produced by mechanical or mouth-blowing into a cylinder that is then flattened. Subheading 7004.90 is the residual category for glass that is not colored throughout the mass (body tinted), opacified, flashed, or coated with an absorbent or reflecting layer. This classification follows GIR 1 and the specific process-based headings of Chapter 70.

Products Included

• Clear drawn sheet glass for windows
• Plain blown glass sheets
• Unworked flat glass produced by the Fourcault or Libbey-Owens processes
• Non-tinted glass panes in rectangular sheets
• Drawn glass without surface coatings or special tints

Common Misclassification

The most frequent misclassification is with HS code 7005, which covers float glass. Float glass is the most common modern window glass, produced by floating molten glass on a bed of molten tin. While they look similar, the manufacturing process is different, and 7005 is the correct code for float glass. Another common error is using 7007 for safety glass; if the glass has been tempered or laminated to prevent shattering, it must be classified under 7007. Additionally, if the glass is already cut to a non-rectangular shape or has beveled edges, it may be classified under 7006.

FAQ

What is the HS code for Window glass sheets?

For drawn or blown glass in clear sheets, the HS code is 7004.90. For modern float glass, the code is 7005.29.

Is tinted window glass classified here?

No, glass that is colored throughout the mass (body tinted) or opacified is classified under HS code 7004.20.