Chapter 70 covers glass and glassware, from raw glass (such as glass blocks and glass balls) to various flat glass, deeply processed glass, glassware, glass fibers, and technical glass products. This chapter divides headings by processing depth and use: 7001 is waste and scrap glass and glass blocks, 7002 is unworked glass balls/rods/tubes, 7003-7005 is flat glass (classified by process), and 7006 onward is deeply processed or special-purpose glass. Heading 7004 includes all glass plates, sheets, or profiles made by drawing or blowing (but not further worked, such as ground, polished, or laminated), whether or not they have an absorbent, reflecting, or non-reflecting layer, but not otherwise worked. It specifically covers drawn or blown flat glass, including window glass and mirror blank sheets, but excludes float glass (7005) or glass that has been further worked (such as tempered or laminated) (7006-7009). The first 2 digits "70" represent Chapter 70, "Glass and glassware," covering all glass materials and their products. The 3rd-4th digits "04" represent heading 7004, specifically "drawn or blown glass plates, sheets, or profiles," distinguishing it from 7003 (rolled glass) and 7005 (float glass). The 5th-6th digits "90" are the subheading "other," indicating drawn or blown glass plates other than 7004.10 (glass colored throughout the mass). Therefore, 700490 means "other drawn or blown glass plates," referring to drawn or blown flat glass that is not further worked and is not colored throughout the mass. This product is classified under 7004 rather than 7005 because its production process is drawing or blowing, not floating. It is classified under 7004.90 rather than 7004.10 because it is not colored throughout the mass (that is, no coloring agent is uniformly added throughout the glass). It differs from 7003 rolled glass by process. If the glass has been ground, polished, tempered, or otherwise worked, it should be classified under heading 7006 and later.

Product name: The specific name of the declared product, such as "drawn glass plate" or "blown glass sheet," which must be consistent with the production process. Production process: Clearly state "drawn" or "blown," as this is the key element for classification under 7004. Dimensions: Declare specifications such as thickness, width, and length of the glass plate, which affect the subheading and duty rate. Whether colored: State whether the glass is colored throughout the mass (such as body-tinted), to distinguish 7004.10 from 7004.90. Surface treatment: State whether there is an absorbent, reflecting, or non-reflecting layer, but no other working has been performed. Use: Declare the final use of the glass, such as construction, furniture, or automobiles, to assist classification. Brand: If there is a brand, declare the brand name; if there is no brand, declare "no brand." Model: Declare the model or specification code of the product to facilitate customs identification. Product name: drawn glass plate; Production process: drawn; Dimensions: thickness 3 mm, width 1200 mm, length 2400 mm; Whether colored: no; Surface treatment: no coating; Use: window glass for construction; Brand: no brand; Model: DRAW-3MM. Mistakenly reporting the drawing or blowing process as the float process, leading to incorrect classification under 7005. Failing to state whether the glass is colored throughout the mass, which may result in incorrect classification under 7004.10. Ignoring the surface treatment description; if there is actually a coating but it is not declared, it may be classified under 7006.

The core basis for classification is the production process: drawing or blowing. It must be confirmed that the glass has not been further worked (such as ground, polished, tempered, or laminated) and is not colored throughout the mass. If the glass is surface-ground or polished after drawing or blowing, it is classified under 7006; if tempered, under 7007; if laminated, under 7009. In addition, float glass (7005) and rolled glass (7003) must be distinguished. 700510 Float glass, other non-wired glass: Float glass is produced by the float process and has a flat surface, unlike the drawing or blowing process, and is classified under 7005. 700600 Worked glass plates and sheets: 7006 covers glass that has been ground, polished, drilled, or otherwise worked, while 7004 is only drawn or blown glass not further worked. 700711 Tempered safety glass: Tempered glass has undergone heat treatment and has high strength, and is classified under 7007, while 7004 is ordinary glass that has not been tempered. 700721 Laminated safety glass: Laminated glass consists of multiple layers of glass with a plastic interlayer, and is classified under 7007, while 7004 is single-layer glass. 700320 Rolled glass plates: Rolled glass is produced by a calendering process and has a patterned or embossed surface, and is classified under 7003, unlike drawn or blown glass. Confirm whether the production process is drawing or blowing. Confirm whether the glass is colored throughout the mass. Confirm whether it has been ground, polished, or otherwise worked. Confirm whether it has been tempered or laminated. Confirm whether it has an absorbent or reflecting coating.

How can it be determined whether a glass plate is drawn or blown? Drawn glass is formed by vertically drawing from molten glass and has fine draw lines on the surface; blown glass is formed by blowing through a blowpipe and usually has blowing marks. If it cannot be determined, refer to the manufacturer's process description or test report. What is the main difference between 700490 and 700510? 700490 is other drawn or blown glass plates, and 700510 is float glass. The core difference is the production process: float glass is formed in a tin bath and has a flat, pattern-free surface; drawn or blown glass has process marks on the surface. If the glass plate has a coating, can it still be classified under 700490? If the coating is only a surface coating (such as a reflective film) and no other working has been performed, it can still be classified under 7004. However, if after coating it undergoes further working (such as tempering), it may be classified under 7006 or 7007. Judgment must be based on the specific processing. How should "whether colored" be described when declaring? Colored throughout the mass means that a coloring agent is added during the melting of the glass, causing the glass as a whole to be colored. Surface coatings or films do not count as colored throughout the mass. When declaring, it should be clearly stated as "colored throughout the mass" or "not colored throughout the mass." How can the tariff rate for 700490 be checked? Tariff rates change, so it is recommended to check the latest rates through the General Administration of Customs website, China International Trade Single Window, or by consulting a professional customs broker. Factors such as origin and trade agreements must also be considered. If the glass plate is used for automobiles, is it classified under 700490? If automotive glass is drawn or blown and not further worked, it may be classified under 7004. However, automotive glass is usually tempered or laminated and should be classified under 7007. Judgment must be based on the actual processing state. Does 700490 require special documents? General trade imports require basic documents such as contract, invoice, packing list, and bill of lading. If anti-dumping, countervailing, or quota measures are involved, corresponding certificates are also required. It is recommended to consult customs or a customs broker in advance. How can delayed declaration or penalties caused by classification errors be avoided? It is recommended to conduct pre-classification before declaration or consult a professional classifier. Keep detailed records such as production process, composition, and processing flow for customs inspection. Declare truthfully and avoid vague descriptions.