WCO classification path
- Chapter96Miscellaneous manufactured articles
- Heading9614Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
- Subheading961400SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF
- National9614001020用植物性材料制作的烟斗及烟斗头
9614001020
What is the China import tariff for HS 9614001020 (用植物性材料制作的烟斗及烟斗头)?
Quick answer: China MFN rate for HS 9614001020 is 10%, plus VAT 13%.
"SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF"
WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"用植物性材料制作的烟斗及烟斗头"
"用植物性材料制作的烟斗及烟斗头"
HS code 9614001020 (Chapter 96 "Miscellaneous manufactured articles"; Heading 9614 "Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks"; Subheading 961400 "SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF") under the China tariff schedule classifies "用植物性材料制作的烟斗及烟斗头". China customs apply MFN rate of 10%, General rate 130%. Statutory unit of measure: 个/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 10% |
普通税率 General rate | 130% |
增值税率 VAT | 13% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 9614.00 across other jurisdictions