Section 20 MISCELLANEOUS MANUFACTURED ARTICLES 96 MISCELLANEOUS MANUFACTURED ARTICLES. 96 14 SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND 96 14 00 SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS ETC. Commodity Code Description 96 14 00 00 SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS ETC.