Chapter 70 covers glass and glassware, including flat glass, glass fibers, glassware, glass instruments, glass beads, etc. This chapter ranges from raw glass to deeply processed glass products, but excludes glass imitation jewelry (Chapter 71), optical fiber cables (Chapter 85), and glass for vehicles (Chapter 87). The core lies in the forming and processing of glass materials. Heading 7004 covers drawn or blown glass sheets, i.e., flat glass made by drawing or blowing processes, whether or not ground, polished, bent, cut, etc., but not combined with other materials or further worked into articles of other headings. It mainly includes window glass, mirror glass blanks, etc. First 2 digits 70: indicates Chapter 70, glass and glassware. Digits 3-4, 04: indicates heading 7004, i.e., drawn or blown glass sheets. Digits 5-6, 00: subheading level; currently this heading is not further subdivided, and all drawn or blown glass sheets are classified under 700410. The code has 6 digits in total: the first 2 digits are the chapter, digits 3-4 are the heading, and digits 5-6 are the subheading. In the international HS code, there are no finer subheadings under 7004; individual countries may add national subheadings. The goods are glass sheets made by drawing or blowing processes, not by float or rolled processes, and are not combined with other materials or worked into articles of other headings; therefore they are classified under 7004 rather than 7003 (cast or rolled glass sheets) or 7005 (float glass). Drawing or blowing is the key distinction from other flat glass forming processes.

Product name: Declared product name should accurately describe drawn or blown glass sheets, avoiding incorrect process names such as float glass. Material: State the glass composition, such as soda-lime glass, borosilicate glass, etc., and whether it is colored, opaque, etc. Process: Clearly state the drawing or blowing process, and note whether it has undergone subsequent processing such as grinding or polishing. Specifications and dimensions: Declare the thickness, width, length, and other dimensions of the glass sheets to distinguish different uses. Use: State the final use of the glass sheets, such as for construction, furniture, mirrors, etc. Whether wired: Declare whether the glass sheets are wired with metal wire; wired glass may be classified under other tariff codes. Brand or model: If there is a brand or model, it must be declared; if none, fill in 'none'. Product name: drawn glass sheets; Material: soda-lime glass, colorless and transparent; Process: drawn, not ground; Specifications: thickness 3mm, width 1200mm, length 2400mm; Use: window glass for construction; Whether wired: no; Brand: none. Misdeclaring float glass as drawn glass, resulting in an incorrect tariff code. Ignoring the wired feature; wired glass should be classified under 7005 or 7006. Incomplete declaration of specifications and dimensions, affecting customs review and classification. Vague use description, such as 'industrial use', may raise questions.

The core basis for classification is the forming process of the glass sheets. Drawn or blown glass sheets are classified under 7004, cast or rolled glass sheets under 7003, and float glass under 7005. In addition, consideration must be given to whether they have been ground, polished, etc., and whether they are wired, coated, etc. If the glass sheets have been further processed such as tempered or laminated, they are classified under 7006 or 7007. 7003 Cast or rolled glass sheets: Different forming process; 7003 is cast or rolled, often with patterns or impressions on the surface; 7004 is drawn or blown, with a relatively smooth surface. 7005 Float glass sheets: The float process makes the glass surface flat without waves or striae; 7004 is drawn or blown, and the surface may have waves or striae; the process is the core difference. 7006 Worked glass sheets: 7006 covers glass that has been bent, edge-worked, engraved, etc.; 7004 is limited to glass not further worked or only simply ground or polished. 7007 Tempered or laminated glass: 7007 is safety glass, tempered or laminated; 7004 is ordinary glass sheets not subjected to safety treatment. Confirm whether the glass forming process is drawing or blowing. Check whether it has been ground, polished, etc. Confirm whether it is wired or coated. Verify whether specifications, dimensions, and use are fully declared. Exclude other processes such as float and cast.

How to determine whether a glass sheet is drawn or blown? Drawn glass is made by vertically drawing molten glass into a sheet, and its surface has fine waves or striae; blown glass is made by blowing a bubble and then splitting and flattening it, and the surface may have blowing marks. Surface texture can be observed with a magnifying glass, or the process can be confirmed with the manufacturer. What is the difference in classification between drawn glass sheets and float glass sheets? Drawn glass sheets are classified under 7004, and float glass sheets under 7005. The processes differ; float glass has a flatter surface, while drawn glass may have waves or striae. Classification must be based on the production process, not appearance alone. If drawn glass sheets have been tempered, which tariff code should they be classified under? Tempered glass sheets are safety glass and should be classified under 7007, not 7004. 7004 only covers drawn or blown glass sheets not further worked. Can wired glass sheets be classified under 7004? No. Wired glass sheets are generally classified under 7003 or 7005, depending on the forming process. 7004 only covers drawn or blown glass sheets that are not wired. What key information is required when declaring drawn glass sheets? Product name, material, process, specifications and dimensions, use, whether wired, brand and model, etc. are required. Process and specifications are key points in customs review and must be accurate. If drawn glass sheets are cut into specific shapes, are they still classified under 7004? Cutting does not change classification; they remain under 7004. However, if they have been edge-worked, drilled, etc., they may be classified under 7006. Simple cutting into rectangles still falls under 7004. How to check the import tariff rate for drawn glass sheets? The tariff rate must be determined according to the country of origin, trade agreements, etc. The latest rate can be checked through the General Administration of Customs website, the CCPIT, or a professional customs broker; avoid using outdated data. How to distinguish drawn glass sheets from rolled glass sheets? Rolled glass is formed by roller pressing and has patterns on the surface, classified under 7003; drawn glass has a relatively smooth surface and may have waves or striae, classified under 7004. Process and surface characteristics are the key distinctions.