Cigarette Core
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9614009890 | 0.0% | CN | US | Official Doc |
| 9614002830 | 0.0% | CN | US | Official Doc |
| 5603110070 | 35.0% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 5603910090 | 35.0% | CN | US | Official Doc |
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AI Analysis
π₯ Cigarette Core (Filters & Rolling Paper Components)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Cigarette Core"?
"Cigarette Core" typically refers to the internal components of a cigarette, primarily filters (made of cellulose acetate, paper, or plastic) and sometimes filter tips or accessories like pipe holders if loosely defined. In international trade, the classification heavily depends on material (plastic, fiber/non-woven, other materials) and specific function (pipe accessory vs. cigarette filter vs. raw material).
β οΈ Key Distinction Points:
- If it is a pipe accessory (holder/fitting) made of non-glass: β 9614.00 series
- If it is a cigarette filter made of plastic/fiber: β 9614.00 or 3926.90
- If it is non-woven fabric (raw material for filters): β 5603.11 or 5603.91
- If it is a general plastic accessory: β 3926.90
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Application Scenario | Material Inference |
|---|---|---|---|
9614.00.98.90 |
Other smoking pipes and parts of smoking pipes (non-glass) | Pipe holders, fittings, accessories | Non-glass, "Other" category |
9614.00.28.30 |
Parts of smoking pipes, including filters (plastic/fiber) | Cigarette filters, pipe filter tips | Plastic or fiber-based |
5603.11.00.70 |
Non-woven fabrics, weighing β€ 25 g/mΒ² | Filter media, prepared non-woven products | Non-woven fabric (fiber-based) |
3926.90.48.00 |
Other articles of plastics and articles of other materials | Disposable plastic accessories, consumable parts | Plastic or fiber-like materials |
5603.91.00.90 |
Other non-woven fabrics, weighing > 25 g/mΒ² | Thick non-woven filter materials, "Other" category | Fiber/textile-based |
π Key Reminder:
- Pipe accessories (like holders) fall under 9614, while consumable filters may fall under 9614, 3926, or 5603 depending on material.
- Non-woven fabrics are classified under 5603 regardless of weight, but weight determines the specific subheading.
- Misclassification between "pipe part" and "plastic article" can lead to significant tax differences.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 9614.00.98.90 ββ Smoking Pipe Parts (Non-Glass, Other)
| Item | Content |
|---|---|
| Base Tariff | $0.005 each + 3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | High Ad Valorem + Specific Duty |
| Tax Calculation | ($0.005 Γ Quantity) + (CIF Value Γ (3% + 7.5% + 10%)) |
| De Minimis Eligibility | β Not Eligible (High risk of audit) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:9614.00.98.90 β FOOTNOTE:301/122 |
π Explanation:
- This code is for pipe accessories not specifically listed elsewhere (e.g., non-glass holders).
- The 7.5% Section 301 and 10% Section 122 are added to the base 3% ad valorem.
- Specific duty ($0.005 each) applies per unit, making small quantities tax-efficient but large volumes costly.
π― 2. 9614.00.28.30 ββ Parts of Smoking Pipes, Including Filters (Plastic/Fiber)
| Item | Content |
|---|---|
| Base Tariff | $0.003 each + 3.2% |
| Section 301 Surcharge | +0.0% (Exempt from Section 301) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | Low Ad Valorem + Specific Duty |
| Tax Calculation | ($0.003 Γ Quantity) + (CIF Value Γ (3.2% + 10%)) |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:9614.00.28.30 β FOOTNOTE:122 |
π Note:
- This code is for filters or pipe parts made of plastic or fiber.
- No Section 301 surcharge (0%), which is a significant advantage.
- Only Section 122 (10%) applies on top of the 3.2% base.
π― 3. 5603.11.00.70 ββ Non-Woven Fabrics (β€ 25 g/mΒ²)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Surcharge | +25% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.88.01 β USITC:5603.11.00.70 β FOOTNOTE:301/122 |
π Explanation:
- Applies to raw non-woven materials used in filter production.
- High combined surcharge (35%) due to both Section 301 and 122.
π― 4. 3926.90.48.00 ββ Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | +0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3926.90.48.00 β FOOTNOTE:122 |
π Note:
- For plastic accessories not classified as pipe parts.
- Lower total rate (13.4%) compared to non-woven fabrics, as no Section 301 applies.
π― 5. 5603.91.00.90 ββ Other Non-Woven Fabrics (> 25 g/mΒ²)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Surcharge | +25% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.88.01 β USITC:5603.91.00.90 β FOOTNOTE:301/122 |
π Explanation:
- Similar to5603.11.00.70but for thicker non-woven fabrics.
- Same high tariff burden (35%).
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Documentation Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specifications | βοΈ | Material type (plastic, fiber, non-woven), weight per unit, dimensions |
| β Material Test Report | βοΈ | Proof of non-woven fabric weight (g/mΒ²) if claiming 5603 |
| β Product Photos (Labeled) | βοΈ | Show product clearly as "Filter" or "Pipe Holder" |
| β Commercial Invoice | βοΈ | Clearly state "Cigarette Filter" or "Pipe Accessory" |
| β Packing List | βοΈ | Indicate quantity and unit weight for specific duty calculation |
| β Certificates of Origin | βοΈ | If applicable for preferential treatment (unlikely for CN origin) |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material Determines Code, Function Clarifies Path!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Filter | 9614.00.28.30 (Parts of Pipe, Plastic) |
Declare as "Plastic Article" β Higher audit risk |
| Pipe Holder (Non-Glass) | 9614.00.98.90 (Other Pipe Parts) |
Declare as "Accessory" β May be reclassified |
| Non-Woven Roll | 5603.11.00.70 or 5603.91.00.90 |
Declare as "Filter" β Wrong classification |
| Disposable Plastic Cap | 3926.90.48.00 (Other Plastic Article) |
Declare as "Pipe Part" β If not for pipe, error |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Container | Separate declarations for filters (9614) and non-woven (5603) to optimize tax |
| OEM Filters | Provide design specs to prove they are "pipe parts" not general plastic goods |
| Non-Woven Fabric | Provide lab test report for g/mΒ² to determine between 5603.11 and 5603.91 |
| Pipe Accessories | Clearly state "For Smoking Pipes" in invoice to justify 9614 classification |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9614.00.28.30 |
13.2% (Specific + Ad Valorem) | FDA (if food contact) | Highest complexity; avoid 5603 if possible |
| π¨π³ China | 9614.00.28.30 |
8% | None | No surcharges |
| πͺπΊ EU | 9614.00.28.30 |
4.0% | CE (if applicable) | No Section 301/122 equivalent |
| π¦πΊ Australia | 9614.00.28.30 |
5.0% | ACMA (if electronic) | No surcharges |
| π―π΅ Japan | 9614.00.28.30 |
6.0% | PSE (if applicable) | No surcharges |
π Conclusion:
- USA is the most challenging due to Section 301 and 122 surcharges.
- Plastic filters (9614.00.28.30) have lower rates (13.2% total) than non-woven fabrics (35%).
- Non-woven fabrics attract 35% total tariff, making them less competitive in the US market.
π VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
β Mistake 1: Declaring non-woven fabric as "finished filter"
π Consequence: Misclassification β 35% tariff instead of potential 13.4% if processed into plastic part
β Mistake 2: Declaring pipe holder as "plastic article"
π Consequence: Higher audit risk; may be reassigned to 9614 with specific duties
β Mistake 3: Ignoring weight for non-woven fabric
π Consequence: Wrong subheading (5603.11 vs 5603.91) β Delayed clearance
β Mistake 4: Not specifying "for smoking pipes"
π Consequence: Customs may classify as general accessory β 3926 (13.4%) vs 9614 (13.2%) β minor but risky
β Correct Practice:
"Cigarette Filter, Plastic, for Smoking Pipes, Model XYZ, Certified for Tobacco Use"
vs.
"Non-Woven Fabric, 20 g/mΒ², for Filter Production, Unprocessed"
π― VII. Conclusion: Precise Classification, Cost Efficiency!
π― Remember the Mnemonic:
πΉ "Pipe Parts: 9614 (Low Tax); Non-Woven: 5603 (High Tax); Plastic Accessories: 3926 (Medium Tax)"
πΉ "Material & Function Decide Tax; 35% is Pain, 13% is Gain!"
π Pro Tip:
If your filters are made in Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions, reducing rates to 0-5%.
Recommend Advance Ruling from US Customs for high-volume shipments.
π£ Immediate Action:
π Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling
π Ensure smooth clearance, minimize costs, and maximize profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent Saved is Profit Earned!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.