9614.00.26.00 - Pipes and bowls wholly of clay and pipes with bowls wholly of clay

This HTS classification, 9614.00.26.00, specifically covers smoking pipes and their associated bowls that are manufactured entirely from clay. This designation focuses on the material composition, requiring both the pipe and its bowl to be constructed solely of clay to fall under this code. Examples would include traditional briar-style pipes where the bowl is made of clay, or entirely clay pipes designed for smoking.

This category is distinguished from its sibling, 9614.00.28, by the exclusive use of clay. The sibling category, "Other," would encompass pipes and bowls made from materials other than wood or root, and importantly, not wholly of clay as defined here. Therefore, the key differentiator for 9614.00.26.00 is the absolute absence of any other materials in the construction of the pipe and its bowl besides clay.

As this is a leaf node, there are no further subcategories. Classification decisions at this level will therefore hinge on a strict adherence to the material requirement of being wholly of clay. Any pipe or bowl where other materials are incorporated, such as metal fittings or decorative elements not integral to the structural integrity of the clay component, would need to be assessed for classification under a different HTS code.