Emery Boards on Plastic Core from China
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 — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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