HTS tariff line · chapter 96
9614.00.21
Roughly shaped blocks of wood or root, for the manufacture of pipes
Analysis
HTS 9614.00.21 covers roughly shaped blocks of wood or root, for the manufacture of pipes under heading 9614 (smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof).
Rates on the nearby lines range from 3% to 7.2%. The costliest confusion would be with 9614.00.94 (other: of metal) at 7.2%, a difference of 7.2 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 25% of the 104 tariff lines in chapter 96 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 321999 (All Other Miscellaneous Wood Product Manufacturing), an industry of 2,327 US establishments employing 31,381 people, the industry a domestic producer of these goods reports under.
Goods from countries without normal trade relations pay the column 2 rate of 10% instead of nothing, so origin decides between free entry and a 10% duty.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |