I don't remember a "smoking age" ever being specifically mentioned, but from the fact that Pippin seems to enjoy his pipeweed in ROTK, we can assume that it was not necessary to have come of age at 33 in order to enjoy a smoke. It seems reasonable that (like Big People) they'd take up smoking and drinking at the same time; and since in FOTR Sam is shown as being at the Green Dragon arguing with Ted Sandyman over a pint - and Sam at this point about twenty or twenty-one years old, if I remember correctly - presumably it was OK at age twenty or so. Alas, evidence for earlier ages is inconclusive. I haven't got FOTR in front of me, but if there's any mention in the "Long-expected party" of Merry smoking/drinking, that would lower the bar even more, since Merry's about seventeen at that point.
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Father, dear Father, if you see fit, We'll send my love to college for one year yet
Tie blue ribbons all about his head, To let the ladies know that he's married.
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