Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes

Subheading 7016 10 of the Combined Nomenclature covers cubes, slabs, tiles, bricks and other articles of pressed or moulded glass, intended for use in construction - commonly known as glass bricks or glass blocks. These products are manufactured by fusing two pressed glass halves, resulting in a hollow element offering excellent thermal and acoustic insulation properties. They are used in commercial and residential construction as interior partitions, staircase enclosures, facade glazing and illuminated floor panels. A key characteristic of goods classified under this subheading is their homogeneous glass composition - composite elements incorporating other materials (e.g. glass combined with metal frames) may require classification elsewhere. Classification in subheading 7016 10 is based on the Notes to Chapter 70 of the Combined Nomenclature and the General Rules for the Interpretation (GRI) of the CN. The Combined Nomenclature is derived from the Harmonized System (HS) of the World Customs Organization. Subheading 7016 10 is a 6-digit HS code applicable globally. Further subdivision occurs at the 8-digit CN level and 10-digit TARIC level, where active trade measures, tariff quotas and duty suspensions are specified. Importers should always verify the applicable TARIC code, as it determines the final customs duty liability.

Importing goods classified under subheading 7016 10 into the European Union is subject to the provisions of the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration via the AIS/IMPORT system or the SAD form. Required documentation includes a commercial invoice with a description of the goods and customs value, a transport document (CMR, B/L or AWB), a product specification indicating the glass composition, dimensions and intended use, and a certificate of origin for the application of preferential duty rates. Glass blocks used in construction may be subject to the requirements of Regulation (EU) No 305/2011 (the Construction Products Regulation - CPR), if covered by a harmonised European standard. In that case, the manufacturer must issue a Declaration of Performance (DoP) and affix the CE marking to the product. The goods are not subject to REACH chemical safety requirements in the same manner as substances or mixtures; however, the manufacturer may be required to communicate information on the possible presence of substances of very high concern (SVHC) in accordance with Article 33 of the REACH Regulation. Current MFN duty rates and active trade measures should be verified in the European Commission's TARIC database.

MFN duty rates for goods under subheading 7016 10 must be verified in the current European Commission TARIC database, as they are subject to change. Preferential rates may be available under EU free trade agreements with numerous trading partners, including CETA (Canada), EPA (Japan), agreements with South Korea, the United Kingdom (TCA), and under the Generalised Scheme of Preferences (GSP) for developing countries. Eligibility for preferential treatment requires compliance with rules of origin and presentation of a valid proof of origin document (EUR.1 certificate, invoice declaration or REX system entry). Importers should check in TARIC whether anti-dumping or countervailing measures apply to the specific product and country of origin. Imports from Russia and Belarus may be subject to restrictions arising from EU sanctions packages. Classification of glass blocks requires distinction from mineral insulating products and from decorative or cladding glass articles. In case of doubt as to the correct tariff classification, it is advisable to apply for Binding Tariff Information (BTI) ruling from the competent customs authority - a BTI decision is binding for 3 years throughout the EU.

Glass blocks and bricks under CN 7016 10 carry a 0% EU duty. CE marking for construction use required.