WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
70.04 - Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7004.20 - Glass, coloured throughout the mass (body tinted), opacified, flashed or 7004.90 - Other glass having an absorbent, reflecting or non-reflecting layer This headin is restricted to drawn glass and blown glass which must be unworked and in sheets (whet8,er or not cut to shape). The non-mechanical blowin rocess, now more or less completely discarded (except for glas$, %as been replaced by various mechan~calprocesses consisting the Fourcault, Libbey-Owens or Pittsburgh processes) or of drawing The glass of this heading may be of various thicknesses but, in general, is less thick than cast glass of headin 70.03. It may be coloured or opacified in the mass, or flashed with glass of another colour uring manufacture or may be coated with an absorbent, reflecting or nonreflecting layer. a Drawn glass and blown glass are frequently used in the form in which they are originally produced, without any further working. In addition to their main use as glass for windows, doors, display cases, greenhouses, clocks, pictures, etc., these types of glass are also used as parts of articles of furniture, for photographic plates, plain spectacle glass, etc. The heading excludes drawn glass and blown glass which have been surface ground, polished or otherwise worked (see the Explanatory Notes to headings 70.05, 70.06, 70.09, etc.).
1.- This Chapter does not cover : (a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) Articles of Chapter 71 (for example, imitation jewellery); (c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88; (e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88; (f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05; (h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or (ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 2.- For the purposes of headings 70.03, 70.04 and 70.05 : (a) glass is not regarded as “worked” by reason of any process it has undergone before annealing; (b) cutting to shape does not affect the classification of glass in sheets; (c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra- red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass. 3.- The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles. 4.- For the purposes of heading 70.19, the expression “glass wool” means : (a) Mineral wools with a silica (SiO ) content not less than 60 % by weight; 2 (b) Mineral wools with a silica (SiO ) content less than 60 % but with an alkaline oxide (K O or Na O) 2 2 2 content exceeding 5 % by weight or a boric oxide (BO ) content exceeding 2 % by weight. 2 3 Mineral wools which do not comply with the above specifications fall in heading 68.06. 5.- Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica. Subheading Note. 1.- For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.