Analysis
HTS 9614.00.94 covers other: of metal 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 3%. The costliest confusion would be with 9614.00.21 (roughly shaped blocks of wood or root, for the manufacture of pipes) at duty-free, a difference of 7.2 points on the customs value.
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 7.2%. 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.
The general duty rate is 7.2% of the customs value, which is above most the rates in chapter 96 (74th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $720 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 110%, 15.3 times the general rate.
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% |
| 9614.00.26 | 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% |
| 9614.00.98 | Other: other | 0.5¢ each + 3% |