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Heading 7014 : Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked.
This heading covers the following articles provided they have not been optically worked :(A) Signalling glassware (colourless or coloured) intended for incorporation in reflecting road signs (e.g., in panels, plates, posts, etc.), or in display signs, or as simple reflectors for cycles, automobiles, etc. These articles, which are usually convex, hemispherical or flat with grooves normally running parallel, have the property of reflecting light projected on them (by automobile headlamps, for example) and are thus visible from a distance in the dark. (B) Optical elements of glass (colourless or coloured). The heading includes elements which are manufactured in such a way that they produce some required optical effect without being optically worked. These articles include mainly lenses and similar articles for automobile headlamps, parking lights, direction indicating lights, cycle rear lights, road traffic lights, certain buoys, spotlight bulbs, pocket lamps, electric torches, switchboards or panel lights, and also certain common magnifying glasses. The heading also includes blanks of optical elements and optical elements which require optical working.
Optical working consists of grinding the surfaces first with coarse and then with gradually finer abrasives. The successive operations are thus roughing, trueing, smoothing and polishing.
Articles which have undergone one or more of the processes preceding polishing remain in this heading. But elements which have the whole or part of one or more of their surfaces polished to produce the required optical properties are excluded (heading 90.01 or 90.02 according to whether they are unmounted or mounted - see corresponding Explanatory Notes).
Simple grinding of the edges of discs or lenses, without further working, is not regarded as optical working.
Articles of the heading are generally obtained by simple moulding or pressing or by cutting from sheets, strips, lumps or slabs.
The articles remain here even if framed, set in a mounting or backed with a reflecting surface, but the recognisable finished articles are excluded (e.g., heading 83.10, in the case of sign-plates, numbers, letters and other signs, of base metal, heading 85.12 in the case of headlamps, headlights or parking lights for cycles or motor vehicles). The heading also excludes : (a) Glasses for non-corrective or corrective spectacles (not optically worked) (see Explanatory
Note to heading 70.15). (b) Spherical glass "microspheres" presented as such (see Explanatory Note to heading 70.18). On the other hand, the heading includes plates coated with these microspheres and intended for fixing to a road sign or panel. (c) Optically worked optical elements of glass, and optical elements of materials other than glass (Chapter 90). (d) Lamps and lighting fittings and parts thereof of heading 94.05.
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