玻璃桌

🪟 Glass Table Tops (Tempered/Laminated/Etched Glass)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Glass Table" in Trade?

A "Glass Table" in international trade is rarely classified as a single item. It is critical to distinguish between furniture (Chapter 94) and worked glass (Chapter 70).

• Furniture with Glass Top: If the glass is merely a component of a complete furniture unit (e.g., a table with legs, frame, and glass top assembled together), it is generally classified under Chapter 94.
• Stand-alone Worked Glass: If the item is only the glass component (e.g., a replacement tabletop, unmounted glass sheet, or glass strip intended for assembly into furniture later), it falls under Chapter 70 (Glass and glassware).

⚠️ Key Distinction Point:
- If the item includes metal/wood legs, frames, or other structural materials firmly attached →归类 to Chapter 94 (Furniture).
- If it is only glass, even if bent or edge-worked, but not fitted with other materials →归类 to Chapter 70 (Worked Glass).
- "Fitted with other materials" is the critical phrase in HS Code 7006. If the glass is simply placed on a frame without permanent attachment or if it's a separate accessory, it may still be considered "not fitted." However, if it is a pre-assembled unit (table), it is Furniture.

📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)

Based on the provided data, we are looking at Chapter 70, specifically Heading 7006: "Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials."

This applies if you are importing only the glass panel/tabletop (unmounted).

🔍 Critical Note:
- HS 7006.00.10.00 is highly specific: Width ≤ 15.2 cm AND Thickness > 2 mm AND Edges Smoothed/Grounded. This is often for glass strips or narrow beams, not typically full table tops unless cut into strips.
- HS 7006.00.40.50 is the "catch-all" for worked glass that does not meet the specific criteria of 7006.10. Most glass table tops (even if bent, edge-polished, or drilled) will fall here if they are larger than 15.2 cm in width and not "fitted" into a frame.

📌 Interpretation:
- If you are importing a full glass table top (e.g., 120cm x 60cm), it does not meet the "strip" definition of 7006.10. It should be classified under 7006.00.40.50.
- If you are importing narrow glass strips for a decorative table border (<15.2 cm wide), it may qualify for 7006.00.10.00.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Section 301 & IEEPA Surcharges)

✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards

🎯 1. 7006.00.10.00 —— Worked Glass Strips (≤15.2 cm width, >2mm thick, edge-smoothed)

📌 Explanation:
- Base tariff for worked glass is 8.8%.
- Section 301 adds 25%.
- Total: 33.8%.
- This is a high tariff, but slightly lower than the 29.9% + 25% calculation if the base was different. Wait, let's re-calculate: 8.8% + 25% = 33.8%. Correct.

🎯 2. 7006.00.40.50 —— Other Worked Glass (e.g., General Glass Table Tops)

📌 Note:
- Base tariff for other worked glass is 4.9%.
- Section 301 adds 25%.
- Total: 29.9%.
- This is the most likely classification for standard glass table tops imported as standalone glass components.

🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)

✅ 1. Preparation Checklist (Non-Negotiable)

✅ 2. Declaration Strategy (Key Mnemonics)

🔥 "Glass Alone = Chapter 70, Furniture = Chapter 94. Edge Worked = 7006. No Frame = Critical!"

📌 Crucial Warning:
- Do NOT declare a complete table as "Glass" if it includes legs, frame, or base. It must be classified as Furniture (Chapter 94).
- Do declare only the glass panel as "Worked Glass, Not Fitted" if it is shipped separately.
- "Not fitted with other materials" is the key phrase in 7006. If the glass is pre-cut to fit a specific frame but not yet attached, it may still qualify for 7006. However, if it is part of a complete furniture unit, it is Chapter 94.

✅ 3. Special Case Handling

🌍 V. Global Market Clearance Comparison (2026 Latest)

📌 Conclusion:
- USA has the highest barrier for Chinese-made worked glass due to 25% Section 301.
- EU/UK/Australia have standard MFN rates (~5-6.5%).
- Diversify supply chain if targeting the US market significantly.

📌 VI. Common Errors & Pitfalls (Lessons Learned)

❌ Error 1: Declaring a complete glass table (with legs) as "Glass Table Top" under HS 7006.
👉 Consequence: Customs rejects, reclassifies as Furniture (9403), assesses different duty + penalties.

❌ Error 2: Misidentifying narrow strips as general glass.
👉 Consequence: If width ≤15.2 cm and thickness >2 mm, it should be 7006.00.10.00 (33.8%). Misdeclaration may lead to underpayment of duty.

❌ Error 3: Ignoring "Not Fitted" condition.
👉 Consequence: If the glass is already installed in a frame, it is fitted. Must be declared as Furniture.

❌ Error 4: Not specifying Edge Work.
👉 Consequence: Customs may assume "unworked glass" (Chapter 7005/7006 base) and apply different base rates. Always specify: "Edge-polished, Bent, etc."

✅ Correct Declaration Example:

"Glass Table Top, Tempered, 120cm x 60cm, 10mm Thick, Edges Ground Smooth, Not Fitted with Frame or Legs, HS 7006.00.40.50"

🎯 VII. Conclusion: Professional Classification, Cost Efficiency, Smooth Clearance

🎯 Remember:

🔹 "Standalone Glass = 7006, Furniture = 9403. Edge Work = Key. No Frame = Critical!"
🔹 "29.9% or 33.8% in US, 4.9% in China. Declare Accurately!"

📌 Pro Tip:
If your glass table top is originally from Vietnam, Thailand, or Mexico, you may avoid the 25% Section 301 surcharge, reducing the US tariff to just the base rate (4.9% or 8.8%).
Recommend Advance Ruling if unsure about "fitted" vs. "not fitted" status.

📣 Immediate Action:

📞 Contact your customs broker + Provide Product Photos + Verify "Fitted" Status
🚀 Ensure Smooth Customs Clearance, Avoid Delays, Optimize Costs!

✨ Professional Classification Starts with Precision!
💼 Every Percentage Point of Duty Matters!