Analysis
HTS 8214.20.90 covers manicure and pedicure sets, and combinations thereof: other under heading 8214 (other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers…).
Within this group the rate runs from duty-free to 4%. Compared with 8214.20.60 (in leather containers), which pays duty-free, a misclassification either way moves the duty by 4.1 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.1%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 45%, 11.0 times the general rate.
The general duty rate is 4.1% of the customs value, which is in the middle of the rates in chapter 82 (61st percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $410 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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 |