HS Code for Cigarette holder

Cigarette holders fall under HS code 9614.00, which encompasses smoking pipes and holders for cigars or cigarettes. This classification is based on the functional utility of the item as a smoking accessory. The Harmonized System groups these items together because they share a common purpose: facilitating the consumption of tobacco products by providing a mouthpiece or grip. Whether the holder is made of plastic, amber, ivory, or base metal, it remains within heading 9614.00. The Explanatory Notes to the Harmonized System clarify that this heading includes holders of all sizes and shapes. Even if the holder incorporates a filtering mechanism, it does not change the classification, as the primary character remains that of a cigarette holder. The classification is driven by the specific mention of the product in the heading text, which overrides general material-based classifications found in other chapters of the tariff schedule.

Products Included

• Classic long cigarette holders
• Ejector-style cigarette holders
• Disposable plastic cigarette holders
• Filter-tipped cigarette holders (reusable)
• Decorative cigarette holders for costumes
• Bakelite or resin cigarette mouthpieces

Common Misclassification

Cigarette holders are often confused with HS code 3926 (other articles of plastics) or 4421 (other articles of wood) when importers focus on the material rather than the function. However, GRI 1 dictates that the specific heading 9614 takes precedence. Another misclassification occurs with HS code 8421, which covers filtering machinery; even if a cigarette holder contains a filter, it is not considered a filtering machine but a smoking accessory. Furthermore, they are sometimes incorrectly filed under 9613 (lighters) if they are part of a gift set, but they must be classified separately unless they meet the criteria for a set put up for retail sale.

FAQ

What is the HS code for Cigarette holder?

The HS code for a cigarette holder is 9614.00, which includes smoking pipes and cigar or cigarette holders.

Are disposable cigarette holders classified differently?

No, even disposable versions intended for single use are classified under 9614.00 as they serve the same functional purpose as permanent holders.