HS 961400 Roughly shaped blocks of wood or root, for the manufacture of pipes
Quick Answer: Roughly shaped blocks of wood or root, for the manufacture of pipes, imported under HS 961400 enters the UK at 0.00% or 2.00%, the EU at 0.00% or 2.70%, and the US at Free, 3%, or 10% ad valorem. This classification specifically covers unfinished wood pieces intended for the production of smoking pipes, excluding finished pipes themselves. Importers should verify the specific subheadings within each jurisdiction, as duty rates can vary. According to CustomTariffs data, careful attention to the precise description and intended use is crucial for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9614001000 | 0.00 % | — | — |
| 9614009000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9614001000 | 0.00 % | — | — |
| 9614009000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9614002810 | — | — | ["No."] |
| 9614002830 | — | — | ["No."] |
| 9614002100 | Free | — | ["gross"] |
| 9614002600 | 3% | Free (17 programs) | ["No."] |
| 9614002890 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9614.00?
Imports of Roughly shaped blocks of wood or root, for the manufacture of pipes may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 961400 cover?
This subheading covers roughly shaped blocks of wood or root specifically intended for the manufacture of pipes, as defined by the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes. These are raw or semi-finished materials, not yet formed into functional pipes. For instance, blocks of briar root or other suitable woods, cut to a size and shape that clearly indicates their intended use in pipe production, fall under this classification. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the preparatory stage of pipe manufacturing.
What falls outside HS 961400?
The following products are excluded from HS 961400: finished pipes for smoking, even if made from wood or root, which are classified under HS 961420. Also excluded are decorative wooden blocks not intended for pipe manufacture, wood shavings, sawdust, or wood waste. Unshaped logs or timber, even if suitable for later processing into pipe material, are also not covered. For example, a carved wooden pipe bowl that is ready for assembly or finishing would be classified elsewhere, typically under HS 961420.
What are common classification mistakes for HS 961400?
A common error is misclassifying finished smoking pipes under this subheading. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial here. Importers may mistakenly classify partially worked wood that is not yet clearly identifiable as being for pipe manufacture. Another mistake is classifying wood intended for other uses, such as furniture or decorative items, under this code, failing to adhere to the specific "for the manufacture of pipes" criterion.
How should importers classify products under HS 961400?
The correct procedure for classifying products under HS 961400 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must verify that the goods are indeed "roughly shaped blocks of wood or root" and that their form and preparation clearly indicate they are destined for pipe manufacturing. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential to confirm the precise scope and any specific subheadings.
How is the duty calculated for products under HS 961400?
A consignment of 100 kg of roughly shaped briar wood blocks, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the U.S. Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). Note that while this subheading itself doesn't typically have specific weight-based duties, the ad valorem rate is applied to the customs value, as published by the USITC.
Which trade agreements reduce duties for HS 961400?
Several free trade agreements may reduce the applicable duty rate for HS 961400, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, a self-certified origin statement is typically required for USMCA, while a GSP Form A or a specific origin declaration might be necessary for other agreements, depending on the importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 961400, and how are preferential rates determined?
Import duty rates for HS code 961400, covering roughly shaped blocks of wood or root for pipe manufacture, vary by country. For instance, the U.S. Most Favored Nation (MFN) rate is 2.70% ad valorem. Under the Generalized System of Preferences (GSP), eligible developing countries may receive duty-free entry. It is crucial to consult the specific tariff schedule of the importing country and any applicable Free Trade Agreements (FTAs) to determine the precise duty rate and eligibility for preferential treatment. For example, goods originating from a country with an FTA with the United States might qualify for a reduced or zero duty rate upon presentation of a valid Certificate of Origin.
What specific criteria define 'roughly shaped blocks of wood or root' under HS 961400?
HS code 961400 applies to wood or root material that has undergone initial shaping processes but is not yet finished into a pipe or pipe component. The key is that the material is still in a block or rough form, intended for further manufacturing. This typically means it has been cut, sawn, or partially carved, but lacks the final drilling, finishing, or polishing required for a functional pipe. Materials that are already significantly worked, such as pre-drilled bowls or stems, would likely fall under different HS codes, such as 9615 (combs, hair-slides, etc.) or specific codes for smoking pipes themselves (e.g., 961400.0000 in the US, which covers pipes and pipe bowls).
What documentation is typically required when importing goods classified under HS code 961400?
Standard import documentation for HS 961400 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a Certificate of Origin may be required to claim preferential duty rates under FTAs. Importers should also be prepared to provide product specifications or technical data sheets that confirm the material is indeed roughly shaped wood or root intended for pipe manufacture, especially if customs authorities question the classification. Compliance with any phytosanitary regulations for wood products may also be necessary.
How is the import duty for HS 961400 calculated, and can you provide an example?
The duty for HS code 961400 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of roughly shaped briar root blocks has a customs value of $10,000 USD and the MFN duty rate is 2.70%, the import duty would be calculated as: $10,000 (Customs Value) × 0.0270 (Duty Rate) = $270.00 USD. Some countries may also apply specific duties (e.g., per unit) or a combination of ad valorem and specific duties, so it is essential to verify the exact duty calculation method in the importing country's tariff schedule.
Which common trade agreements might offer reduced or zero duty rates for HS 961400?
Several trade agreements can impact duty rates for HS 961400. For example, the European Union's tariff system (TARIC) provides preferential rates for goods originating from countries with which the EU has preferential trade agreements. Similarly, the United States has FTAs with countries like Canada and Mexico (USMCA), Australia, and others, which may grant reduced or duty-free entry for qualifying goods. The UK also has its own set of trade agreements post-Brexit. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant FTA and possess the necessary proof of origin, such as a Certificate of Origin.