9614.00

Analysis

Subheading 9614.00 covers smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof, within heading 9614. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.

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%.

The US splits it as follows: 9614.00.21 for roughly shaped blocks of wood or root, for the manufacture of pipes (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 of clay (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.