2005 Federal Sentencing Guidelines
Chapter 2 - PART D - OFFENSES INVOLVING
DRUGS 
§2D1.7. Unlawful Sale or Transportation of Drug Paraphernalia; Attempt
or Conspiracy 
(a) Base Offense Level: 12
(b) Cross Reference
  (1) If the offense involved a controlled substance, apply §2D1.1 (Unlawful
    Manufacturing, Importing, Exporting, or Trafficking) or
    §2D2.1 (Unlawful Possession), as appropriate, if the resulting offense
    level is greater than that determined above.
Commentary
Statutory Provision: 21 U.S.C. § 863
  (formerly 21 U.S.C. § 857). 
Application Note:
1. The typical case addressed by this guideline involves small-scale trafficking
  in drug paraphernalia (generally from a retail establishment that also sells
  items that are not unlawful). In a case involving a large-scale dealer, distributor,
  or manufacturer, an upward departure may be warranted. Conversely, where the
  offense was not committed for pecuniary gain (e.g.,
  transportation for the defendant’s personal use), a downward departure
  may be warranted.
Historical Note: Effective
  November 1, 1987. Amended effective November 1, 1991 (see Appendix
  C, amendment 397); November 1, 1992 (see Appendix
  C, amendment 447).