HTS subheading · chapter 82
8214.20
Manicure or pedicure sets and instruments (including nail files), and parts thereof
Analysis
Subheading 8214.20 covers manicure or pedicure sets and instruments (including nail files), and parts thereof, within heading 8214. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
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%.
The US splits it as follows: 8214.20.30 for cuticle or cornknives, cuticle pushers, nail files, nailcleaners… (4%), 8214.20.60 for in leather containers (duty-free) and 8214.20.90 for manicure and pedicure sets, and combinations thereof: other (4.1%).
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 |
|---|---|---|
| 8214.20.30 | 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% |