9614.00.28 - Other

HTS code 9614.00.28 serves as a residual category for pipes and pipe bowls not specifically classified under preceding subheadings. This category encompasses smoking pipes and their bowls that are not exclusively made of wood or root, nor are they wholly of clay or feature bowls wholly of clay. The key distinguishing factor here is the material composition, moving beyond the specific materials outlined in sibling categories to capture a broader range of pipe and bowl types.

Within this "Other" designation, further subdivisions are provided to refine classification based on the primary material of construction. This includes distinct subcategories for pipes and bowls made of glass, and those manufactured from plastics. These subcategories are established to ensure accurate tariff application based on the prevalent material, recognizing that these materials offer different physical properties and potential import duty rates.

Finally, HTS code 9614.00.28.90 further refines this "Other" category, acting as a final residual for pipes and pipe bowls that do not fall into the glass or plastic subcategories. This might include items crafted from a combination of materials not otherwise specified, or from less common materials such as metal, ceramic (excluding wholly clay compositions), or composite substances. The intent is to capture all remaining pipe and bowl types within this broad chapter.