Chapter 70 covers glass and glassware, including flat glass, glass fibers, glassware, glass instruments, etc. This chapter ranges from raw glass to deeply processed glass products, but certain glass products (such as optical elements, toys, lamps) may be classified under other chapters. This chapter emphasizes the physical properties and processing techniques of glass materials and is an important commodity category in international trade. Heading 7005 covers float glass and surface ground or polished flat glass, whether or not colored, opaque, flashed or merely surface ground, including flat glass other than toughened or laminated glass. Specifically includes float glass, rolled glass, ground glass, etc., but excludes glass that has been further processed (such as bent, engraved, drilled). The first 2 digits 70 indicate Chapter 70 Glass and glassware. The 3rd-4th digits 05 indicate heading 7005, i.e., float glass and surface ground or polished flat glass. The 5th-6th digits 21 indicate subheading 700521, specifically tinted float glass sheets, i.e., body-tinted float glass, not surface ground or polished, and not further processed. This subheading is distinguished from 700510 (uncolored float glass) and 700529 (other colored float glass, such as surface ground only). The commodity is tinted float glass sheet, which is body-tinted float glass, not surface ground or polished, and not further processed. Therefore, it is classified under 700521, not 700510 (uncolored) or 700529 (other colored float glass, such as surface ground only). If the glass has been toughened or laminated, it should be classified under 7007.

Product Name: Declare the Chinese and English names of the commodity, which should accurately reflect the product attributes, such as '着色浮法玻璃板' or 'Tinted float glass sheet'. Brand: Fill in the manufacturer or brand name; if no brand, fill in 'No brand'. Specifications and Model: Include thickness, dimensions (length × width), color, whether toughened, etc., such as '5mm×2000mm×1500mm, green, not toughened'. Processing Technique: State whether it has undergone float process, whether surface ground or polished, whether tinted, etc., such as 'float process, body-tinted, not ground'. Use: Fill in the main use, such as building curtain walls, furniture, automotive windows, etc. Composition: Main components of glass, such as silicon dioxide, sodium oxide, calcium oxide, etc., can be filled in percentages. Origin: Country or region of production, such as China, Japan, etc. Product Name: Tinted float glass sheet; Brand: No brand; Specifications and Model: 6mm×2440mm×1830mm, blue, not toughened; Processing Technique: float process, body-tinted, not surface ground; Use: building curtain wall; Composition: SiO2 72%, Na2O 14%, CaO 8%, MgO 4%, colorant 2%; Origin: China. Failure to indicate whether surface ground or polished, leading to confusion with 700529. Incorrectly classifying toughened or laminated glass under 700521, when it should be under 7007. Inaccurate color description, such as misreporting 'body-tinted' as 'surface coated'.

The core basis for classification is the glass manufacturing process (float), tinting method (body-tinted), whether surface ground or polished, and whether further processed. 700521 specifically refers to body-tinted float glass sheets, not surface ground or polished, and not toughened or laminated. If the glass has been surface ground or polished, even if tinted, it should be classified under 700529. If the glass has been toughened or laminated, it is classified under 7007. 700510 Uncolored float glass sheets: 700510 is uncolored float glass, while 700521 is body-tinted float glass. The core difference is whether colorants are added. 700529 Other colored float glass sheets: 700529 includes colored float glass that is only surface ground or polished, while 700521 is body-tinted float glass not surface ground or polished. 700600 Processed flat glass: 700600 covers glass further processed by bending, engraving, drilling, etc., while 700521 is only flat glass, not further processed. 700711 Toughened safety glass: 700711 is toughened glass, even if tinted, classified under this code, while 700521 is non-toughened float glass. 700721 Laminated safety glass: 700721 is laminated glass, while 700521 is single-layer float glass, not laminated. Is it manufactured by float process? Is it body-tinted (tinted in the mass)? Is it not surface ground or polished? Is it not toughened or laminated? Is it not further processed (such as bent, drilled)?

How to inquire about the import tax rate for 700521? You can inquire through the official website of the General Administration of Customs of China or the International Trade Single Window. Enter HS code 700521 to view the MFN rate, general rate, VAT rate, etc. Tax rates are subject to policy adjustments; it is recommended to refer to the latest published rates. What is the main difference in declaration between tinted float glass sheets and uncolored float glass sheets? The main difference is whether colorants are added. Tinted float glass sheets require clear color and tinting process in the declaration elements, while uncolored ones do not. For classification, tinted is under 700521, uncolored under 700510. If float glass sheets have been surface ground, which code should they be classified under? If surface ground or polished, even if tinted, they should be classified under 700529 (other colored float glass sheets). If uncolored, under 700510. Should toughened tinted glass be classified under 700521? No. Toughened glass is safety glass and should be classified under 7007, specifically 700711 (toughened safety glass). 700521 only applies to non-toughened float glass. How to describe 'processing technique' during declaration to avoid classification errors? Should specify in detail: float process, body-tinted, not surface ground, not toughened, not laminated, not further processed. For example: 'float process, body-tinted, not ground, not toughened'. What are the main uses of tinted float glass sheets? Mainly used for building curtain walls, doors and windows, furniture, interior partitions, automotive side windows, etc., with effects of sun shading, decoration, energy saving. Different colors and thicknesses are suitable for different scenarios. What documents are required for importing tinted float glass sheets? Usually require contract, invoice, packing list, bill of lading, certificate of origin, quality certificate, etc. If anti-dumping or special supervision is involved, corresponding certificates are also required. It is recommended to consult a customs broker in advance. What is the difference between 700521 and 700529 in customs valuation? The valuation principles are the same for both, but 700529, due to surface grinding, has higher processing costs and may have a higher price. When declaring, truthfully provide processing techniques and cost composition to avoid valuation disputes caused by classification errors.