&&The subject of this ruling is two clear glass plates cut to size from float glass in sheets. The small glass plates (product number 1060010) have dimensions of 2 inches x 4 ¼ inches x 5mm thickness, and the larger glass plates (product number 1060030) have dimensions of 4 ½ inches x 5 ¼ inches x 5mm thickness. These clear glass plates are secured in front of the lens of welding helmets to provide additional protection.

&&You have proposed that these glass plates be classified in subheading 7005.29. Heading 70.05 provides for 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. Explanatory Note 2(b) to Chapter 70 states that for the purposes of headings 70.03, 70.04, and 70.05, “cutting to shape does not affect the classification of glass in sheets”. The glass plates meet the terms of subheading 7005.29 and more specifically tariff item 7005.29.00.40.