Chapter 70 covers glass and glassware, including flat glass, safety glass, glass mirrors, glass containers, glass fibers and articles thereof, etc. This chapter ranges from raw glass to deeply processed glass products, but does not include glass optical elements (Chapter 90), glass toys (Chapter 95), or glass imitation jewelry (Chapter 71). Laminated safety glass, as a deeply processed glass, is an important category of this chapter. Heading 7007 covers safety glass, including tempered safety glass and laminated safety glass. Safety glass refers to glass that has undergone special treatment so that when broken, it is unlikely to cause injury and fragments are unlikely to splinter. Laminated safety glass is made by bonding two or more layers of glass with an interlayer (such as PVB film), and is widely used in automobiles, construction, aviation, and other fields. This heading does not include ordinary flat glass (7003-7006) or glass that has been framed or assembled (such as automobile windows, 8708). The first 2 digits '70' represent Chapter 70 (glass and glassware). Digits 3-4 '07' represent heading 7007 (safety glass). Digits 5-6 '21' represent subheading 700721, specifically referring to laminated safety glass. In the HS coding system, 7007 is further divided into: 700711 (tempered safety glass, for vehicles, aircraft), 700719 (other tempered safety glass), 700721 (laminated safety glass, for vehicles, aircraft), 700729 (other laminated safety glass). Therefore, 700721 specifically refers to laminated safety glass used for vehicles, aircraft, spacecraft, or vessels, distinguishing it from other uses such as construction. This product is laminated safety glass and is explicitly used for vehicles, aircraft, spacecraft, or vessels, so it is classified under 700721. If it were tempered safety glass, it should be classified under 700711; if it were laminated safety glass for construction, it should be classified under 700729; if it has been made into vehicle-specific parts (such as with frames, wiring, etc.), it may be classified under 8708. Classification should be determined based on processing state and use.

Product Name: The Chinese and foreign language names of the declared commodity, which should accurately reflect the product attributes, such as 'laminated safety glass' or 'laminated windshield for automobiles'. Use: Explain the specific application scenario of the glass, such as 'for automobile front windshield', 'aircraft porthole', etc., which must be consistent with the applicable scope of code 700721. Processing Method: Describe the processing technique of the glass, such as 'laminated', 'sandwiched', 'bonded by two layers of glass and PVB film under high temperature and high pressure', etc. Brand: The brand of the declared commodity (if no brand, fill in 'no brand'). Brand information helps customs valuation and intellectual property protection. Model: Fill in the model or specification of the commodity, such as 'XYZ-123', to facilitate customs identification and classification. Dimensions: Declare the dimensions of the glass (length × width × thickness), usually in millimeters or centimeters. Is it Tempered: Confirm whether the glass has been tempered. Laminated safety glass is usually not tempered, but may be tempered and then laminated, and must be declared truthfully. Is it Framed or Assembled: Explain whether the glass has been framed or assembled with other components. If assembled into vehicle parts, it may be classified under Chapter 87. Product Name: Laminated safety glass for automobiles; Use: For XX brand sedan front windshield; Processing Method: Made by laminating two layers of float glass and PVB film under high temperature and high pressure; Brand: XX; Model: FD-2023; Dimensions: 1200mm×800mm×5mm; Is it Tempered: No; Is it Framed or Assembled: Not framed, glass only. Mistakenly classifying laminated glass for construction under 700721, when it should actually be classified under 700729. Classifying framed automobile glass or glass with accessories under 700721, when it may actually be classified under 8708. Ignoring the difference between 'laminated' and 'tempered', and incorrectly classifying under 700711.

The core basis for classification is the notes to Chapter 70 and subheading texts of the Harmonized Commodity Description and Coding System. Laminated safety glass must be bonded by two or more layers of glass with an interlayer, and used for vehicles, aircraft, spacecraft, or vessels. If the glass has been tempered, 700711 should be considered first; if it is laminated glass for other uses, classify under 700729. At the same time, consideration should be given to whether it has been made into vehicle-specific parts; if framed or assembled, classify under Chapter 87. 700711 Tempered safety glass (for vehicles, aircraft): 700711 is tempered safety glass, which forms compressive stress on the glass surface through heat treatment and breaks into granular pieces; 700721 is laminated safety glass, with a film in the middle, and fragments adhere when broken. The two have similar processing techniques and uses, but different material treatments. 700719 Other tempered safety glass: 700719 is used for tempered safety glass other than for vehicles and aircraft, such as for construction and furniture; 700721 is specifically for vehicles, aircraft, and other transport vehicles. Use is the key to distinction. 700729 Other laminated safety glass: 700729 is laminated safety glass for other uses, such as construction and decoration; 700721 is limited to vehicles, aircraft, spacecraft, or vessels. If the use does not match, classify under 700729. 870829 Motor vehicle parts and accessories: 870829 covers vehicle parts. If laminated glass has been framed, has heating wires, or is assembled into an assembly, it may be classified under 8708; 700721 refers only to the unassembled glass itself. 700510 Float glass: 700510 is unprocessed float glass, only surface ground or polished; 700721 is deeply processed safety glass, already laminated. The two have different processing depths. Is it clearly a lamination process? Is it used for vehicles, aircraft, spacecraft, or vessels? Has it been framed or assembled into parts? Are dimensions and thickness declared accurately? Are brand and model consistent with the actual product?

How to distinguish laminated safety glass and tempered safety glass in HS codes? Laminated safety glass is classified under 700721 (for vehicles, aircraft) or 700729 (other), and tempered safety glass is classified under 700711 (for vehicles, aircraft) or 700719 (other). The key to distinction is the processing technique: laminated glass is bonded by multiple layers of glass and film, while tempered glass has undergone heat treatment. The processing method must be provided at declaration. Which HS code should automobile windshields be classified under? If it is unframed laminated glass, classify under 700721; if it has been framed or assembled into an assembly with heating wires, etc., classify under 870829. Judgment should be based on the actual state. Which code should laminated glass for construction be classified under? Laminated glass for construction is classified under 700729, because 700721 applies only to vehicles, aircraft, spacecraft, or vessels. If construction glass is used for vessels, classify under 700721. How should the 'Use' column be filled in at declaration to avoid classification errors? It should specifically state 'for automobile front windshield', 'for aircraft porthole', etc., avoiding vaguely writing 'for vehicles'. At the same time, provide information such as processing method, whether tempered, whether framed, to ensure consistency with the code. What are the declaration elements for laminated safety glass? The main elements include: product name, use, processing method (laminated), brand, model, dimensions, whether tempered, whether framed or assembled. Other information may also be required according to customs requirements. If laminated glass is used for vessels, should it be classified under 700721 or 700729? Laminated safety glass used for vessels is classified under 700721, because 700721 covers use for vehicles, aircraft, spacecraft, or vessels. Note that vessels include various watercraft. How to inquire about the import tax rate for laminated safety glass? Tax rates may change. It is recommended to check the latest tax rates through the General Administration of Customs website, China International Trade Single Window, or consult a professional customs broker. For classification, first determine the HS code, then determine the applicable tax rate based on factors such as origin. If laminated glass has an antenna or heating function, does it affect classification? If the glass itself is still laminated glass, only with heating wires or an antenna, but not assembled into an assembly, it is usually still classified under 700721. If it has been assembled into a vehicle parts assembly, classify under 8708. Judgment should be based on the specific state.