A SMOKING PIPE DEVICE WITH DUAL PURPOSE ACTING AS A POCKET SIZED STORAGE UNIT/CONTAINER, MADE FROM PLASTIC (WITH GLASS STEM). THE PIPE UNIT HOLDS A REFILLABLE GAS FUELLED TURBO LIGHTER (SUPPLIED EMPTY) AND A SMALL CLEANING BRUSH. THE UNIT ALSO HAS COMPARTMENTS FOR STORING SMOKING ACCESSORIES SUCH AS ROLLING PAPERS AND FILTERS AND HERBS (NONE OF WHICH ARE SUPPLIED OR PRESENTED AS PART OF THIS RULING).

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY BY THE TERMS OF HEADING 9614 - SMOKING PIPE (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF. GIR 3(C) HAS BEEN USED TO CLASSIFY TO THE PIPE AS LAST IN NUMERICAL ORDER CN CODE 96140090 - OTHER THAN ROUGHLY SHAPED BLOCKS OF WOOD OR ROOT, FOR THE MANUFACTURE OF PIPES. ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 9614