Chapter 70 covers glass and glassware, including flat glass, glass fiber, glassware, glass instruments, glass beads, etc. This chapter ranges from raw glass to various finished glass products, but excludes glass toys, glass imitation jewelry, glass optical elements (Chapter 90), etc. The core lies in the degree of processing of glass materials and the final use. Heading 7008 specifically refers to multiple-walled insulating glass (hollow glass), composed of two or more panes of glass combined with spacer bars and sealant, with a dry air or inert gas layer formed in between, used for thermal insulation and soundproofing in buildings, refrigeration, vehicles, and other fields. This heading only includes multi-layer structures, excluding single-layer tempered glass (7007) or laminated glass (7007). First 2 digits 70: Chapter 70, glass and glassware. Digits 3-4: 08: Heading 7008, multiple-walled insulating glass. Digits 5-6: 00: Subheading 7008.00, indicating no further subdivision under this heading; all multiple-walled insulating glass is classified under this subheading. Note: In HS codes, digits 5-6 being 00 usually indicates no finer subheading, but in actual customs declaration, the full 10-digit code must be filled in according to each country's customs requirements. This product is composed of multiple panes of glass sealed with spacer bars to form a hollow layer, with the core function of thermal insulation and soundproofing, conforming to the definition of 7008 'multiple-walled insulating glass.' It is not classified under 7007 (tempered or laminated glass) because its structure is a multi-layer cavity rather than laminated; not under 7610 (aluminum structural parts) because the main body is glass; not under 7005 (float glass) because it has been deeply processed into a component.

Product Name: The standard name of the declared commodity, which should be consistent with the actual goods, such as 'multiple-walled insulating glass' or 'hollow glass.' Structural Composition: State the number of glass panes, spacer bar material, sealant type, whether filled with inert gas, etc. Dimensions and Specifications: Including length, width, thickness (total thickness and individual glass pane thickness), in millimeters. Glass Type: Such as float glass, tempered glass, Low-E glass, etc.; the processing state of each glass pane must be indicated. Use: Specific application scenarios, such as building curtain walls, doors and windows, refrigeration equipment, vehicles, etc. Brand and Model: Manufacturer brand and product model; if no brand, fill in 'none.' Spacer Bar Material: Such as aluminum spacer bars, stainless steel spacer bars, warm-edge spacer bars, etc., affecting classification and customs valuation. Product Name: Multiple-walled insulating glass (hollow glass); Structural Composition: Composed of two panes of 6mm float glass, 12mm aluminum spacer bars, butyl rubber sealant, filled with argon gas in between; Dimensions and Specifications: Length 2000mm x Width 1500mm x Total Thickness 24mm; Glass Type: Outer pane Low-E glass, inner pane ordinary float glass; Use: For building curtain walls; Brand: CSG; Model: LOW-E-6+12A+6; Spacer Bar Material: Aluminum. Mistakenly declaring laminated glass as multiple-walled insulating glass; laminated glass has no cavity layer and should be classified under 7007. Ignoring the spacer bar material; if the spacer bar is aluminum, it is still classified under 7008, but this affects customs valuation and origin determination. Failing to indicate whether filled with inert gas; gas-filled hollow glass and ordinary hollow glass are classified under the same code, but this affects price and completeness of declaration elements.

Core classification basis: 1) Whether the commodity structure is a multi-layer glass combination with a dry air or inert gas layer formed in between; 2) Whether it is used for thermal insulation and soundproofing; 3) Whether it has undergone deep processing (such as tempering, lamination) but the multi-layer cavity structure remains unchanged. If it is single-layer glass, even if tempered or laminated, it is not classified under 7008. If multiple layers of glass have PVB film interleaved, it is laminated glass and classified under 7007. 7007 Tempered or Laminated Glass: 7007 includes tempered glass and laminated glass; laminated glass consists of two panes of glass with PVB film in between, with no cavity; 7008 consists of multiple panes of glass with a cavity in between, usually filled with gas or dry air. 7005 Float Glass and Surface Ground Glass: 7005 is single-pane glass not further processed, with no multi-layer structure; 7008 is processed into multi-layer components with thermal insulation function. 7610 Aluminum Structural Parts and Components: 7610 covers aluminum doors, windows, curtain wall frames, etc.; if aluminum spacer bars are imported separately, they are classified under 7610, but complete hollow glass is classified under 7008. 7003 Cast or Blown Glass Sheets: 7003 is unprocessed cast or blown glass sheets, with no multi-layer structure; 7008 is deeply processed multiple-walled insulating glass. Is it composed of two or more panes of glass? Is there a dry air or inert gas layer between the glass panes? Are spacer bars and sealant used for bonding? Is it used for thermal insulation or soundproofing? Does it not belong to laminated glass (no PVB film)?

How to distinguish multiple-walled insulating glass from laminated glass in HS codes? Multiple-walled insulating glass (7008) consists of two or more panes of glass sealed with spacer bars to form a cavity, filled with dry air or inert gas, with no film. Laminated glass (7007) is made by hot-pressing two panes of glass with PVB film, with no cavity. During customs declaration, they must be accurately distinguished based on structural description; misreporting may lead to classification errors and fines. Does the spacer bar material of hollow glass affect the HS code? The spacer bar material does not affect the HS code. Regardless of whether it is aluminum, stainless steel, or warm-edge spacer bars, as long as the whole is multiple-walled insulating glass, it is classified under 7008.00. However, the spacer bar material is one of the declaration elements and must be truthfully filled in, affecting customs valuation and origin determination. In the declaration elements for multiple-walled insulating glass, must both total thickness and individual pane thickness be provided? Yes, both total thickness and individual glass pane thickness are key declaration elements. Total thickness affects classification (confirming whether it is a multi-layer structure), and individual pane thickness affects customs valuation and function determination. For example, 6+12A+6 means two panes of 6mm glass with a 12mm air layer. If hollow glass is filled with argon gas, will the HS code change? No, hollow glass filled with inert gas (such as argon, krypton) is still classified under 7008.00. However, the type of gas filling is a declaration element and must be noted in 'Structural Composition,' because gas-filled glass is more expensive and may affect customs valuation. Is the HS code for multiple-walled insulating glass consistent across countries? The first 6 digits of the HS code are internationally unified as 7008.00, but countries may subdivide the last 4 digits differently. For example, China's 10-digit code is 7008001000 (multiple-walled insulating glass), etc., and the US HTS is 7008.00.00. During customs declaration, the complete code of the destination country must be used. How to inquire about the import tariff rate for multiple-walled insulating glass? Tariff rates may change; it is recommended to check through the official customs websites or official databases of each country. For example, China can check the 'Customs Import and Export Tariff of the People's Republic of China,' and the US can check HTSUS. Attention should be paid to differences such as most-favored-nation rates, agreement rates, and whether anti-dumping duties are involved. What documents are required for export declaration of multiple-walled insulating glass? Usually, contracts, invoices, packing lists, customs declaration forms, and declaration element sheets are required. If enjoying free trade agreement preferences, a certificate of origin is required. Some countries may require strength and thermal insulation performance test reports for glass; it is recommended to confirm with the freight forwarder in advance. If multiple-walled insulating glass has a metal frame, how should it be classified? If the metal frame and glass form a complete door, window, or curtain wall, and the frame is the main characteristic, it may be classified under 7610 (aluminum structural parts) or 7308 (steel structural parts). If only the glass portion has a frame, the whole is still classified as glass under 7008. Judgment should be based on the main characteristic.