Chapter 70 covers glass and glassware, including flat glass, glass fibers, glassware, glass instruments, glass beads, etc. The scope of this chapter ranges from raw glass (such as glass blocks, tubes, rods) to finished glass products, but excludes certain special glass (such as optical glass, imitation gemstones) and glass toys, lamps, etc. Heading 7002 belongs to the mid-stream products of this chapter, namely semi-finished glass that has not been further processed, and is the basic material for subsequent processing into laboratory glassware, electronic tubes, ampoules, etc. Heading 7002 covers unworked glass tubes and glass rods, including drawn or blown glass tubes, but not processed as listed in other headings (such as cutting, grinding, drilling, bending, etc.). Specifically includes: glass tubes (whether or not cut into segments but not further worked), glass rods, glass tube blanks. However, glass tube products already made for laboratory, sanitary, electrical and other uses (such as ampoules, electronic tube shells) should be classified under other headings. First 2 digits 70: Chapter 70, glass and glassware. Digits 3-4 02: Heading 7002, unworked glass tubes and glass rods. Digits 5-6 32: Subheading 700232, other glass tubes. Under heading 7002, based on the coefficient of thermal expansion of the glass, it is further subdivided into: 700231 - of fused quartz or other fused silica, with an extremely low coefficient of thermal expansion; 700232 - other glass tubes, i.e., glass tubes other than fused quartz, such as borosilicate glass, soda-lime glass, etc. Note: 700232 refers only to tubes, not rods (rods are classified under other subheadings of 7002). This commodity is a glass tube, not made of fused quartz, and has not undergone further processing such as cutting, grinding, or bending, so it is classified under 700232. If it were a fused quartz glass tube, it should be classified under 700231; if it has been processed for a specific use (such as laboratory glass tubes), it should be classified under 7017 or 7011, etc.; if it is a glass rod, it should be classified under other subheadings of 7002 (such as 700239).

Product Name: The specific name of the declared commodity, such as 'glass tube', 'borosilicate glass tube', etc., which should accurately reflect the material and form of the commodity. Material: The specific composition of the glass, such as borosilicate glass, soda-lime glass, high borosilicate glass, etc., and the coefficient of thermal expansion should be indicated (if applicable). Use: The final use of the glass tube, such as for manufacturing laboratory ware, electronic tubes, ampoules, lamps, etc. Appearance: Describe the shape of the glass tube (round, square, etc.), color (transparent, brown, etc.), whether cut into segments, etc. Dimensions: Size information such as outer diameter, wall thickness, length, etc. of the glass tube, usually in millimeters. Processing Method: The forming method of the glass tube, such as drawing, blowing, etc. Brand: The brand or manufacturer name of the commodity; if there is no brand, fill in 'None'. Model: The model or specification number of the commodity for easy identification. Product Name: Borosilicate glass tube; Material: Borosilicate glass 3.3, coefficient of thermal expansion 3.3×10^-6/K; Use: For manufacturing laboratory glassware; Appearance: Transparent round tube, cut into 1-meter segments; Dimensions: Outer diameter 10mm, wall thickness 1mm, length 1000mm; Processing Method: Drawn; Brand: None; Model: BG-10. Mistakenly classifying fused quartz glass tubes under 700232, when they should actually be classified under 700231. Declaring glass tubes that have been processed and formed (such as bent, ground) still under 700232, when they should be classified under other headings. Ignoring the coefficient of thermal expansion, resulting in incorrect subheading classification.

Core basis for classification: 1. Whether the commodity is a glass tube; 2. Whether it has undergone further processing (such as cutting, grinding, bending, etc.); 3. Whether the glass material is fused quartz or other fused silica. If made of fused quartz, classify under 700231; if made of other glass and not further processed, classify under 700232. If processed for a specific use, classify under 7017 (laboratory glassware) or 7011 (electronic tube shells), etc. 700231 Glass tubes of fused quartz or other fused silica: The material is fused quartz or fused silica, with an extremely low coefficient of thermal expansion, used for high-temperature or optical applications. The difference from 700232 lies in the material, not the processing state. 700239 Other glass rods: The commodity is a glass rod rather than a glass tube, with a solid cross-section, whereas a glass tube is hollow. Classify under 700239. 7017 Laboratory, hygienic or pharmaceutical glassware: The glass tube has been processed into laboratory ware (such as test tubes, beakers), beyond the scope of 7002, and is classified under 7017. 7011 Electronic tube shells, bulb shells, etc.: The glass tube has been processed into electronic tube shells or bulb shells with a specific use, and is classified under 7011. 700210 Glass balls: The commodity is a glass ball, not tubular, and is classified under 700210. Is it a glass tube rather than a glass rod? Has it undergone further processing such as cutting, grinding, bending, etc.? Is the material fused quartz or fused silica? Has it been made into a glass product for a specific use? Is the coefficient of thermal expansion clearly stated?

How to distinguish between 700231 and 700232? Mainly by material: 700231 is glass tubes of fused quartz or other fused silica, with an extremely low coefficient of thermal expansion; 700232 is other glass tubes, such as borosilicate glass, soda-lime glass, etc. If the material is fused quartz, even if the shape is the same, it is classified under 700231. After a glass tube is cut into segments, is it still classified under 700232? If it is only cut into segments without other processing (such as grinding, bending), it is still classified under 700232. However, if after cutting it is used for a specific purpose (such as laboratory), it may need to be classified under 7017. Under which code should glass rods be classified? Glass rods are classified under other subheadings of 7002, usually 700239 (other glass rods), not 700232. Is the coefficient of thermal expansion required to be provided at declaration? Yes, the coefficient of thermal expansion is a key element in distinguishing 700231 from 700232, and an accurate value or range should be provided at declaration. How should bent glass tubes be classified? If bent glass tubes are used for a specific purpose (such as laboratory), classify under 7017; if they are only semi-finished products, they may be classified under other subheadings of 7002, but bending is usually regarded as further processing and should be classified under other headings. In which industries can glass tubes of 700232 be used? They are commonly used in the manufacture of laboratory ware, electronic tubes, ampoules, lamps, solar collector tubes, etc., as semi-finished products for further processing. If the glass tube has a coating, does it affect classification? If the coating is only for protection or decoration, it does not affect classification; if the coating gives it a specific function (such as conductivity), it may change the classification and requires specific analysis. How to inquire about the tax rate for 700232? Tax rates may change. It is recommended to check the latest tax rate through the official website of the General Administration of Customs or the International Trade Single Window, or consult a professional customs broker.