Customs item information

Israel Tax Authority
Israel Tax Authority
Chapter 70    Glass and glassware
  • chapter notes
    • 1.

      This Chapter does not cover

      • Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);

      • Articles of Chapter 71 (for example, imitation jewellery);

      • Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47

      • Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90

      • Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05

      • Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

      • Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96

    • 2.

      For the purposes of headings 70.03, 70.04 and 70.05

      • glass is not regarded as “worked” by reason of any process it has undergone before annealing

      • cutting to shape does not affect the classification of glass in sheets

      • the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infrared light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass

    • 3.

      The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles

    • 4.

      For the purposes of heading 70.19, the expression “glass wool” means

      • Mineral wools with a silica (SiO 2 ) content not less than 60% by weight

      • Mineral wools with a silica (SiO 2 ) content less than 60% but with an alkaline oxide (K 2 O or Na 2 O) content exceeding 5% by weight or a boric oxide (B 2 O 3 ) content exceeding 2% by weight. Mineral wools which do not comply with the above specifications fall in heading 68.06

    • 5.

      Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica

  • subheading notes
    • 1.

      For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%

chapter notes
subheading notes
version: Web_3.0.7_2