Chapter 70 covers glass and glassware, including flat glass, glass fibers, glassware, glass instruments, etc. This chapter classifies glass by degree of processing and use, from raw materials and semi-finished products to finished products, involving construction, automotive, household, industrial and other fields. Tempered safety glass, as deeply processed glass, is an important heading in this chapter. Heading 7007 specifically covers tempered safety glass and laminated safety glass, including strengthened glass used in vehicles, aircraft, ships, construction and other fields. This heading distinguishes two types of safety glass: tempered (physically or chemically strengthened) and laminated (sandwiched), and is further subdivided by use and size. The first 2 digits 70 represent Chapter 70 glass and glassware; digits 3-4, 07, represent heading 7007, i.e., tempered safety glass and laminated safety glass; digits 5-6, 11, represent subheading 700711, specifically tempered safety glass for aircraft, spacecraft, ships or railway vehicles. Therefore, the full meaning of 700711 is: tempered safety glass for aircraft, spacecraft, ships or railway vehicles. The goods are tempered safety glass and are specially used for aircraft, spacecraft, ships or railway vehicles, meeting the description of subheading 700711. If they were laminated safety glass, they would be classified under 700721; if for other vehicles, under 700719; if for construction, under 700719 or 700729. Therefore, accurate distinction must be made according to use and process.

Product name: The specific name of the declared commodity should accurately reflect the product attributes, such as "tempered safety glass". Use: Explain the final use scenario of the glass, such as "aircraft porthole", "ship observation window", etc. Processing method: Indicate whether it is tempered (physically or chemically strengthened) or laminated, and whether it has been bent, edge-ground, etc. Dimensions: Provide information such as length, width, thickness of the glass, usually expressed in millimeters. Brand or model: If there is a brand or model, declare it truthfully for identification. Manufacturer: Declare the name of the production enterprise, which helps traceability and verification. Material: Explain the chemical composition of the glass, such as soda-lime glass, borosilicate glass, etc. Product name: Tempered safety glass; Use: Aircraft porthole; Processing method: Physically tempered, curved; Dimensions: Length 500mm × Width 300mm × Thickness 6mm; Brand: XYZ; Model: ABC-123; Manufacturer: XX Glass Co., Ltd.; Material: Soda-lime glass. Misclassifying laminated glass under 700711, when it should actually be under 700721. Unclear declaration of use, failing to specify aircraft, ship or railway vehicle. Vague description of processing method, failing to distinguish tempered from laminated.

The core basis for classification is: 1) whether the commodity is tempered safety glass; 2) whether the use is specially for aircraft, spacecraft, ships or railway vehicles. Only when both conditions are met is it classified under 700711. If it is laminated glass, it is classified under 700721; if it is tempered glass for other vehicles, under 700719; if for construction, under 700719 or 700729. 700719 Other tempered safety glass: 700719 covers tempered safety glass other than for aircraft, spacecraft, ships, railway vehicles and vehicles, such as for construction and household use. 700721 Laminated safety glass for aircraft, spacecraft, ships or railway vehicles: 700721 is laminated safety glass, while 700711 is tempered safety glass; the processes are different. 700729 Other laminated safety glass: 700729 covers laminated safety glass for non-aviation, non-ship and other uses, such as for construction. 700510 Non-wired float glass with an absorbent, reflecting or non-reflecting layer: 700510 is float glass not tempered or laminated, only surface-coated, not safety glass. Is it confirmed to be tempered safety glass? Is the use specially for aircraft, spacecraft, ships or railway vehicles? Has laminated safety glass been excluded? Are dimensions and processing method fully declared? Is it distinguished from adjacent codes such as 700719 and 700721?

How to determine whether tempered safety glass is classified under 700711? First confirm that the commodity is tempered safety glass (physically or chemically strengthened), and second confirm that its use is specially for aircraft, spacecraft, ships or railway vehicles. If both are met, it is classified under 700711; otherwise, it is classified under other subheadings according to use and process. What is the difference between 700711 and 700721? 700711 is tempered safety glass, and 700721 is laminated safety glass. Both are safety glass, but the processes are different: tempered glass is strengthened by heat treatment or chemical treatment, while laminated glass consists of two or more layers of glass with an interlayer such as PVB. The use is the same (aviation, ships, etc.), but the classification is different. Which code is tempered safety glass for automobiles classified under? Tempered safety glass for automobiles should be classified under 700719 (other tempered safety glass), because 700711 applies only to aircraft, spacecraft, ships or railway vehicles, not automobiles. Are dimensions and processing method required for declaration? Yes, dimensions and processing method are important declaration elements that help customs confirm classification. Dimensions are usually in millimeters, and the processing method must indicate tempered or laminated, and whether bent, edge-ground, etc. If tempered glass is used for construction but has safety performance, can it be classified under 700711? No. 700711 applies only to aircraft, spacecraft, ships or railway vehicles. Tempered safety glass for construction should be classified under 700719. How to check the tax rate for 700711? Tax rates change, so it is recommended to check the latest tax rate through the General Administration of Customs website, China International Trade Single Window, or consult a customs broker. Usually information such as commodity code and country of origin is required. Are there regulatory conditions for goods under 700711? Regulatory conditions vary by country and may involve export licenses, inspection and quarantine, etc. It is recommended to check the latest Customs Import and Export Tariff or consult the local customs. Is the classification of tempered safety glass affected by size? Size itself does not affect classification, but may affect subheading subdivision. 700711 is not subdivided by size, but dimensions must be provided during declaration for customs review.