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96.14 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
This heading covers :(1) Smoking pipes of all kinds (including calumets, chibouks or Turkish pipes, hookahs, etc.). (2) Pipe bowls. (3) Cigar and cigarette holders. (4) Blocks of wood or briar root roughly shaped for the manufacture of pipes.
The materials most commonly used in the manufacture of these articles (or of stems, mouthpieces or other parts) are terra-cotta and other ceramics, wood (box, cherry, etc.), briar root, amber, meerschaum, copal, ivory, mother-of-pearl, ebonite, steatite and clay.
The heading also includes the following parts : stems and mouthpieces for pipes; pipe-lids; absorbent pipe bowls; liners; inner parts (including filter cartridges), etc.
This heading excludes :(a) Accessories (e.g., pipe-scrapers and pipe cleaners); these fall in their own appropriate headings. (b) Electronic cigarettes and similar personal electric vaporising devices, whether or not in a shape of a smoking pipe or water pipe (heading 85.43).
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