Heading 9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

9 declarable lines

Heading 9614 covers smoking pipes, pipe bowls, cigar holders and cigarette holders, plus parts for these articles. The heading splits first between pipes and pipe bowls and a residual Other group for holders and parts, then by material such as wood or root, clay, glass, plastics and metal. Roughly shaped blocks of wood or root for making pipes are also named in the heading.

Products in this heading

Briar wood tobacco pipe
Roughly shaped briar blocks for pipe making
Clay tobacco pipe with a clay bowl
Glass hand pipe for smoking
Plastic pipe bowl blank
Cigar holder of metal
Cigarette holder of plastics
Replacement pipe stem or mouthpiece

How to choose the right subheading

Material of the article: wood or root, clay, glass, plastics, metal or other.
Whether the item is a pipe or pipe bowl, or a cigar or cigarette holder, or a part.
For wood or root, whether it is a roughly shaped block for pipe manufacture or a finished pipe.
For clay, whether the pipe and bowl are wholly of clay.
Whether the item is a complete article or a part such as a stem, mouthpiece or bowl section.

Often confused with

Cigarette lighters and pocket lighters
Lighters have their own heading in chapter 96 regardless of the pipe they accompany.
Heading 9613
Smoking tobacco, snuff and other manufactured tobacco
The tobacco itself is classified in chapter 24, not with the pipe.
Heading 2403
Glass ashtrays
Ashtrays are household glassware, not pipes, bowls or holders.
Heading 7013
Electronic cigarettes and vaping devices
These are not smoking pipes under this heading and are classified by their own terms and any nicotine content.

Frequently asked questions

What is the HTS code for a wooden tobacco pipe?

A finished wooden smoking pipe is classified under 9614.00.25.00, which carries a general (MFN) rate of 0.4 cents each + 3.2%.

What is the duty on a clay smoking pipe?

Pipes and bowls wholly of clay fall under 9614.00.26.00 and the general (MFN) rate is 3%.

How do I classify a glass smoking pipe?

A glass pipe or pipe bowl is classified under 9614.00.28.10 at a general (MFN) rate of 0.3 cents each + 3.2%. A metal cigar or cigarette holder instead goes under 9614.00.94.00 at 7.2%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.