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    <title>Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?</title>
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    <description>Whether clear float glass is classifiable as glass &quot;having an absorbent, reflecting or non-reflecting layer&quot; turns on whether the microscopically thin tin layer resulting from the float manufacturing process constitutes the required coating; an administrative circular treats the tin as not an applied layer and directs classification as other float glass, while tribunal decisions have found the tin side satisfies the definition of an absorbent/reflecting layer, prompting a higher court challenge.</description>
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