WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
70.05 - Float lass and surface ground or polished glass, in sheets, whether or not having an absor ent, reflecting or non-reflecting layer, but not otherwise worked. % - Non-wired glass, having an absorbent, reflecting ox non-reflecting layer - Other non-wired glass : 7005.21 - - Coloured throughout the mass (body tinted), opacified, flashed or merely 7005.10 surface ground - - Other 7005.30 - Wired glass 7005.29 This heading covers float glass in sheets. Its raw materials are melted in a furnace. The molten glass leaves the firrnace and is fed on to a float bath of molten metal. On the float bath, the glass ac uires the flatness of a li uid pool and later retains the smooth finish of liquid surfaces. Be ore it reaches the end of e bath, it is cooled to a temperature at which it is hard enough to be passed over rollers without being marked or distorted. From the float bath the glass moves through an annealin lehr, at the end of which it is cooled and can be cut. This glass is not surface ground or *oEshed : it is perfectly flat as a result of the manufacturing process. 9. 'Ile heading also covers the types of glass of headings 70.03 and 70.04, which have been surface ground or polished (usually the two processes are combined). In the surface grinding process the lass is subjected to the action of rotating iron-shod discs which, in conjunction with a flow o water containing abrasives, wears the glass surface down to smoothness. Transparency is achieved by polishing in a machine with felt-covered discs impregnated with rouge (iron oxide Surface grindin can be continuous and twin-grinding machines are capable of working bo surfaces of the g ass simultaneously. A final pohshing is sometimes done. f 3; f The glass of this heading ma be coloured or opacified in the mass, or flashed with glass of another colour during manu acture or may be coated with an absorbent, reflecting or nonreflecting layer. f' Glass of this heading is frequently used in windows and doors, motor cars, ships, aircraft, etc., for the manufacture of mirrors, table and desk tops, shelves, display cases, etc., and in the manufacture of safety glass of heading 70.07. GIass in sheets which has undergone working not provided for in the heading text or in Note 2 (b) to this Chapter, including bent or curved glass, is excluded (headings 70.06,70.07,70.09, etc.). 70.06- Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. This heading covers glass of the types referred to in headings 70.03 to 70.05 which has been sub'ected to one or more of the processes mentioned below. The heading does not, however, inc ude safety lass (heading 70.07), multi le-walled insulating units of glass (heading 70.08) or glass in the o m of mirrors (heading 70. 9). ! ? g The heading includes : (A) Bent or curved glass such as the special glass (e. for display windows) which is obtained by hot-bending or hot-curvin in a suitable k c e and over moulds) flat glass sheets, with the exception, however, o e bent or curved glass of heading 70.15. ~6 (B) Glass with worked edges (ground, polished rounded, notched, chamfered, bevelled, rofiled, etc.), thus ac uiring the character of articles such as slabs for table-tops, for lalances or other weig ing machinery, for observation slits and the like, for signs of various kinds, fingerplates, glasses for photograph frames, etc., window panes, glass fronts for fimiture, etc. (C) Glass perforated or fluted as a subsequent operation, etc. transparencies, etc.) so as to constitute 'f This heading covers not only flat glass in the form of semi-finished roducts e.g., sheets without any articular purpose), but also articles of flat lass designed or a speci ic purpose, subject to eir being neither fiamed, backed, nor fine with material other than lass. The headin thus includes, inter alia, fingerplates (for doors or switches) made entirely o$ bevelled or pe orated glass and sign-plates, even when bevelled, coloured or bearing designs or other decorations. tR P % R furniture. Gl'ass plates for articles of fiuniture, not framed or mounted in other materials, remain classified in this headin if presented separately, but are classified with the articles of furniture if they are presented at e same time (whether or not assembled) and clearly intended for incorporation therein. f P h o t o ~ ahic glass plates (sensitised, ex osed or developed) fall in Cha ter 37. Glass plates bearing elshlcs circuits consisting of impresse$ conductive metallic astes, an heating glass plates bearing metallised strips or designs acting as electrical resistances fall in hapter 85. P
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 %.