The table below lists the 3 tariff lines under HS 96140010. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 9614001010 | Smoking pipes and pipe bowls, containing component of endangered animal(only referring to articles of ivory of wild mammals) | 10% | - | 0% | 13% | 35% | More | |
| 9614001020 | Smoking pipes and pipe bowls, of vegetable materials | 10% | - | 0% | 13% | 35% | More | |
| 9614001090 | Other smoking pipes and pipe bowls | 10% | - | 0% | 13% | 35% | More |