HTS tariff line · chapter 96
9614.00.26
Pipes and bowls wholly of clay and pipes with bowls wholly of clay
Analysis
HTS 9614.00.26 covers pipes and bowls wholly of clay and pipes with bowls wholly of clay under heading 9614 (smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof).
Rates on the nearby lines range from duty-free to 7.2%. The costliest confusion would be with 9614.00.94 (other: of metal) at 7.2%, a difference of 4.2 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 45%, 15.0 times the general rate.
The general duty rate is 3% of the customs value, which is in the middle of the rates in chapter 96 (39th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring 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% |
| 9614.00.28 | 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% |