9614.00 - Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof:

HTS Code 9614.00 encompasses smoking pipes, cigar and cigarette holders, and their constituent parts. This broad category includes items designed for the consumption of tobacco or similar substances, ranging from traditional briar pipes and meerschaum bowls to modern smoking apparatus. The classification extends to accessories and components specifically manufactured for use with these items, such as interchangeable bowls, stems, and filters intended for smoking pipes.

This category is distinct from other miscellaneous manufactured articles within Section XX by its specialized function related to smoking. For example, it does not include general containers for tobacco (which may fall under other chapters), nor does it cover items like lighters or matches (classified elsewhere). The key differentiator is the direct use of the product in the act of smoking and its structural design for that specific purpose.

Within HTS 9614.00, further subdivisions exist to refine classification based on the specific type of item. The subcategories generally distinguish between complete pipes and pipe bowls themselves, versus other smoking accessories like cigar and cigarette holders. This granular distinction allows for more precise tariff application and ensures accurate reporting for customs purposes.