9614.00.28.30 - Of plastics 🖩

This HTS category, 9614.00.28.30, specifically covers smoking pipes, pipe bowls, cigar holders, and cigarette holders, as well as their parts, that are constructed entirely or predominantly of plastics. This includes items like plastic briar pipes, plastic cigarette holders with plastic components, and plastic pipe stems. The key defining characteristic for classification within this subcategory is the material of construction.

This classification is distinct from its sibling categories based on material. Specifically, 9614.00.28.10 covers similar items made of glass, while 9614.00.28.90 serves as a residual category for items made of other materials not otherwise specified. Therefore, if a smoking accessory is primarily manufactured from glass, it would fall under the glass category, and if it's made of materials like metal, wood, or ceramic, it would be classified under "Other."

As this is a leaf node, there are no further subcategories under 9614.00.28.30. Classification under this code is final once it is determined that the item is a smoking pipe, holder, or part thereof, and that its primary material is plastic. Importers should ensure that the dominant material composition accurately dictates placement within this specific plastic-based category.