The HSN code 7006 describes Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials.
Understanding HSN Code 7006
The Harmonized System Nomenclature (HSN) is an internationally recognized system for classifying goods in international trade. Each product is assigned a unique code, simplifying customs procedures and providing a standardized global language for trade. HSN code 7006 specifically categorizes certain types of processed glass.
Detailed Description of HSN 7006
The HSN code 7006 covers glass that has undergone various processing stages after its initial manufacturing, but importantly, it has not yet been incorporated into a finished product by being framed or fitted with other materials.
Here's a breakdown of the HSN 7006 description:
| HSN Code | Heading Description |
|---|---|
| 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 classification includes glass that originates from the forms defined in:
- Heading 7003: Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Heading 7004: Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Heading 7005: Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
Types of Work Covered
The term "otherwise worked" encompasses a range of processes that alter the basic shape or surface of the glass without turning it into a framed or assembled item. This includes, but is not limited to:
- Bent: Glass that has been curved or shaped.
- Edge-worked: Processes like beveling, grinding, or polishing the edges of the glass for safety or aesthetic purposes.
- Engraved: Designs or patterns etched into the surface of the glass.
- Drilled: Holes made in the glass, typically for mounting or fixtures.
- Enameled: Glass that has had a vitrifiable enamel applied and fused to its surface.
Practical Applications and Exclusions
This HSN code is crucial for classifying semi-finished glass products. For example:
- Custom-cut glass panels for tabletops with polished edges.
- Curved glass sections intended for architectural use before installation.
- Decorative glass sheets with engraved patterns, ready for assembly into a door or window frame.
- Glass shelves with drilled holes and edge-finishing, but not yet mounted with brackets.
The critical distinction for HSN 7006 is the phrase "but not framed or fitted with other materials." Once glass is framed (e.g., a framed mirror or a window in a frame) or fitted with other materials (e.g., a car windshield with a rubber seal), it typically moves to a different HSN heading that classifies the complete article.
For more information on HS Codes, you can refer to resources like Cybex.in HS Codes.
