Division 2 For the purposes of headings 7003, 7004 and 7005:

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, infra-red 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.