HTS heading · chapter 82
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof
Analysis
Heading 8214 of the Harmonized Tariff Schedule covers other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof. It divides into 3 six-digit subheadings and 7 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 4.1%. The median line pays 4%.
4 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 8214.20 (manicure or pedicure sets and instruments…, 3 lines), 8214.90 (other, 3 lines) and 8214.10 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Metal Kitchen Cookware, Utensil, Cutlery, and Flatware (except Precious) Manufacturing (332215). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8214.10.00 | Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof | 0.3¢ each + 4.2% |
| 8214.20.30 | Cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof | 4% |
| 8214.20.60 | In leather containers | Free |
| 8214.20.90 | Manicure and pedicure sets, and combinations thereof: other | 4.1% |
| 8214.90.30 | Cleavers with their handles | 1¢ each + 4.9% |
| 8214.90.60 | Cleavers and the like not elsewhere specified or included: other | 0.2¢ each + 3.1% |
| 8214.90.90 | Other: other (including parts) | 1.4¢ each + 3.2% |