Classification of Clear Float Glass

Classification of clear float glass: tin layer from manufacturing does not constitute an absorbent coating, affects customs tariff placement.

Clear float glass bears an inherent tin layer from the float process, but that manufacturing residue does not qualify as an absorbent, reflecting or non-reflecting layer (a microscopically thin applied metal or metal-oxide coating). Therefore clear, non-wired, non-coloured, non-reflective, non-tinted float glass with only the inherent tin layer and no additional metal-oxide coating is to be classified as float glass without such a layer under the applicable tariff entry.