Emery Boards on Plastic Core from Germany
Cosmetic nail files known as emery boards, with emery or corundum abrasive on a thin plastic core strip, cut to shape for personal grooming. The plastic core is an 'other material' base, not textile, paper, or paperboard, so the product falls under tariff item 6805.30.00.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the plastic core is not coated or impregnated in a way that could shift classification to Chapter 39
• If the emery boards are packaged for retail, confirm the packaging does not include other items that could trigger set classification
• Verify the abrasive grain type (natural or artificial) for accurate declaration