HTS heading · chapter 96
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
Analysis
Heading 9614 of the Harmonized Tariff Schedule covers smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. It has 6 tariff lines.
The spread of 7.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.2%, applies to 9614.00.94 (other: of metal).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 7.2%. The median line pays 3%.
Its lines are 9614.00.21 for roughly shaped blocks of wood or root, for the manufacture… (duty-free), 9614.00.25 for of wood or root: other (0.4¢ each + 3.2%), 9614.00.26 for pipes and bowls wholly of clay and pipes with bowls wholly… (3%), 9614.00.28 for pipes and pipe bowls: other (0.3¢ each + 3.2%), 9614.00.94 for other: of metal (7.2%) and 9614.00.98 for other: other (0.5¢ each + 3%).
3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9614.00.21 | Roughly shaped blocks of wood or root, for the manufacture of pipes | Free |
| 9614.00.25 | Of wood or root: other | 0.4¢ each + 3.2% |
| 9614.00.26 | Pipes and bowls wholly of clay and pipes with bowls wholly of clay | 3% |
| 9614.00.28 | Pipes and pipe bowls: other | 0.3¢ each + 3.2% |
| 9614.00.94 | Other: of metal | 7.2% |
| 9614.00.98 | Other: other | 0.5¢ each + 3% |