Emery Boards on Plastic Core from Canada
Cosmetic nail files known as emery boards with emery or corundum abrasive on a thin plastic core strip, cut to shape for personal grooming. HTS 6805.30.5000 as abrasives on other materials (plastic), made up for retail. Gentle on nails yet effective.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• FDA cosmetic labeling required if for nail use; declare as grooming aid
• Retail packs under 6805; bulk cores may shift classification
• Avoid Chapter 96 if cardboard predominant