HTS heading 9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof — 12 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 9614.00 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof + Ch. 99 | not stated | — |
| 9614.00.21.00 | Roughly shaped blocks of wood or root, for the manufacture of pipes + Ch. 99 | Free | gross |
| 9614.00.25.00 | Other + Ch. 99 | 0.4¢ each + 3.2% | No. |
| 9614.00.26.00 | Pipes and bowls wholly of clay and pipes with bowls wholly of clay + Ch. 99 | 3% | No. |
| 9614.00.28 | Other + Ch. 99 | 0.3¢ each + 3.2% | — |
| 9614.00.28.10 | Of glass + Ch. 99 | 0.3¢ each + 3.2% (inherited from 9614.00.28) | No. |
| 9614.00.28.30 | Of plastics + Ch. 99 | 0.3¢ each + 3.2% (inherited from 9614.00.28) | No. |
| 9614.00.28.90 | Other + Ch. 99 | 0.3¢ each + 3.2% (inherited from 9614.00.28) | No. |
| 9614.00.94.00 | Of metal + Ch. 99 | 7.2% | No. |
| 9614.00.98 | Other + Ch. 99 | 0.5¢ each + 3% | — |
| 9614.00.98.10 | Of glass + Ch. 99 | 0.5¢ each + 3% (inherited from 9614.00.98) | No. |
| 9614.00.98.90 | Other + Ch. 99 | 0.5¢ each + 3% (inherited from 9614.00.98) | No. |
5 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
12 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.