Classification of Clear Float Glass: Naturally Occurring Tin Layer Not Considered Functional Coating Under Tariff Heading 7005 10.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of imported and traded goods - clear float glass - The Appellate Authority for Advance Ruling highlighted that the presence of a tin layer is a natural outcome of the float glass manufacturing process and does not equate to an applied absorbent layer intended for specific functionalities like infrared light absorption or enhancing reflective qualities. - AAAR concluded that for a product to be classified under 7005 10 (which pertains to glass having an absorbent, reflecting, or non-reflecting layer), there must be a deliberate application of such a layer, distinguishing it from products falling under 7005 29, classified as "other" non-wired glass without specific functional coatings. - Ultimately, the Authority sided with the.........