Finally, let's look at the definition of tempered glass and laminated safety glass in the tariff catalogue.
In the actual manufacturing process, it is true that the PET explosion-proof membrane is pressed on the tempered glass. It seems to meet the above definition "another method is to press the plastic film directly onto the glass sheet, and then heat and pressurize the glass sheets together", it seems to be included in 70072900. However, from the comparison of details, it will be found that "70072900 laminated glass, laminated glass must be made of two or more pieces of glass sandwiched with one or more layers of plastic..." The definition of this definition does not match the actual one. Although the regulatory conditions and export tax rebate rates for the two codes of 70071900 and 70072900 are the same, I prefer 70071900 tempered glass.www.snpefilm.com