This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

United States Customs Tariff for HS Code 961400

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

USITC 2026 HTS Revision 19

26,806 official source entries are searchable. Checked 2026-09-22; edition published 2026-09-15.

Printed tariff and statistical lines from this edition, separate from historical WITS averages. Blank duty cells are not a confirmed zero. Review the parent tariff line, general and chapter notes, chapter 99, origin, exclusions, quotas and additional duties. No shipment total or special-rate eligibility is calculated. The edition publication date is not a line-level effective date.

Official schedule and source documentation

Official entries matching 961400

9614.00.21.00

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: › Pipes and pipe bowls: › Of wood or root:

Roughly shaped blocks of wood or root, for the manufacture of pipes

Source units: gross

Column 1 — General
Free
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
10%
Official source for this code

9614.00.25.00

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: › Pipes and pipe bowls: › Of wood or root:

Other

Source units: No.

Column 1 — General
0.4¢ each + 3.2%
Column 1 — Special (eligibility required)
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
5¢ each + 60%
Official source for this code

9614.00.26.00

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

Pipes and bowls wholly of clay and pipes with bowls wholly of clay

Source units: No.

Column 1 — General
3%
Column 1 — Special (eligibility required)
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
45%
Official source for this code

9614.00.28

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

Other

Column 1 — General
0.3¢ each + 3.2%
Column 1 — Special (eligibility required)
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
5¢ each + 60%
Official source for this code

9614.00.28.10

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: › Pipes and pipe bowls: › Other

Of glass

Source units: No.

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 9614.00.28 — read its printed duties and notes

Other

  • Column 1 — General: 0.3¢ each + 3.2%
  • Column 1 — Special (eligibility required): Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 5¢ each + 60%
Open parent line in the official schedule
Official source for this code

9614.00.28.30

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: › Pipes and pipe bowls: › Other

Of plastics

Source units: No.

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 9614.00.28 — read its printed duties and notes

Other

  • Column 1 — General: 0.3¢ each + 3.2%
  • Column 1 — Special (eligibility required): Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 5¢ each + 60%
Open parent line in the official schedule
Official source for this code

9614.00.28.90

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: › Pipes and pipe bowls: › Other

Other

Source units: No.

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 9614.00.28 — read its printed duties and notes

Other

  • Column 1 — General: 0.3¢ each + 3.2%
  • Column 1 — Special (eligibility required): Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 5¢ each + 60%
Open parent line in the official schedule
Official source for this code

9614.00.94.00

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

Of metal

Source units: No.

Column 1 — General
7.2%
Column 1 — Special (eligibility required)
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
110%
Official source for this code

9614.00.98

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

Other

Column 1 — General
0.5¢ each + 3%
Column 1 — Special (eligibility required)
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
5¢ each + 60%
Official source for this code

9614.00.98.10

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

Of glass

Source units: No.

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 9614.00.98 — read its printed duties and notes

Other

  • Column 1 — General: 0.5¢ each + 3%
  • Column 1 — Special (eligibility required): Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 5¢ each + 60%
Open parent line in the official schedule
Official source for this code

9614.00.98.90

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

Other

Source units: No.

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 9614.00.98 — read its printed duties and notes

Other

  • Column 1 — General: 0.5¢ each + 3%
  • Column 1 — Special (eligibility required): Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 5¢ each + 60%
Open parent line in the official schedule
Official source for this code
WITS 2023 historical MFN average

Reported average: 3.39999985694885%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 3 of 6. Excluded from the average: 3.

Reported ad-valorem range: 0%–7.19999980926514%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment. 3 national lines are not included in the reported ad-valorem average; specific or otherwise unavailable duties must be checked separately.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for United States

United States HS Code 961400: 3.40% (2023 MFN average; partial coverage)

The source reports an indicative HS6 MFN average of 3.40% (2023 MFN average; partial coverage) for Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Customs tariff summary

Country
United States
HS / tariff code
961400
Description
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
Chapter
96 —
Heading
9614
Subheading
961400
Indicative MFN HS6 average
3.40% (2023 MFN average; partial coverage)
VAT / tax
Check local VAT and excise rules for the import destination.
Unit / basis
Not listed in this tariff line
Source / vintage
WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

3.40% (2023 MFN average; partial coverage)

Import permission

not assessed

Import planning

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Details

HS Code
961400
Chapter
96 —
Heading
9614
Subheading
961400

Compare HS code 961400 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.