HS 821420 Manicure or pedicure sets and instruments (including nail files)

Quick Answer: Manicure or pedicure sets and instruments, including nail files, imported under HS 821420 enter the UK at 2.00%, the EU at 2.70%, and the US with a Most Favored Nation (MFN) rate of 4%, though certain trade agreements offer duty-free entry. This classification encompasses a range of tools specifically designed for personal grooming of fingernails and toenails. Importers should be aware of the varied tariff treatments across major markets. CustomTariffs aggregates this data, highlighting the importance of verifying specific preferential rates for the US market to optimize landed costs.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8214200000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8214200000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8214203000 4% Free (17 programs) ["No."]
8214209000 4.1% Free (17 programs) ["No."]
821420 — — —
8214206000 Free — ["No."]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 8214.20?

Imports of Manicure or pedicure sets and instruments (including nail files) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 821420 cover?

This subheading covers manicure or pedicure sets and individual instruments specifically designed for these purposes, including nail files. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category encompasses items such as nail clippers, cuticle scissors, nail buffers, and specialized tools for foot care. The key criterion is their primary intended use in personal grooming of the nails and feet.

What falls outside HS 821420?

The following products are excluded from HS 821420: general-purpose scissors not specifically designed for nail care, tweezers not solely for cosmetic nail application, and electric nail drills or buffers which are typically classified under other headings based on their power source and mechanism. Items like foot files or pumice stones made of abrasive materials, if not part of a set or specifically designed as instruments, may also fall under different classifications, such as heading 6804 for millstones, grindstones, and parts thereof, or heading 6810 for articles of cement, concrete or stone.

What are common classification mistakes for HS 821420?

A common error is misclassifying general-purpose manicure tools or beauty instruments that are not exclusively for nail care under this subheading. For instance, small scissors intended for general use, or tweezers for eyebrow shaping, would not fall under 8214.20. Furthermore, electric nail care devices, even if used for manicures or pedicures, are usually classified elsewhere, often in headings related to electrical appliances. Adherence to General Rule of Interpretation (GRI) 1, which prioritizes the Section and Chapter Notes, is crucial.

How should importers classify products under HS 821420?

The correct procedure for classifying products under HS 821420 involves a detailed examination of the product's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO. If the product is a set, the classification is determined by the component that gives the set its essential character. For individual instruments, their specific design for manicure or pedicure is paramount.

How is the duty calculated for products under HS 821420?

A set of stainless steel nail clippers and cuticle scissors, weighing 0.15 kg and declared at a customs value of $50 USD, would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) rate of 3.0% ad valorem applied to the declared value ($50 USD × 0.03 = $1.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8214.20.0000.

Which trade agreements reduce duties for HS 821420?

Several free trade agreements may reduce the applicable duty rate for HS 821420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction.

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Which HS Codes Are Related?

HS 821410 HS 821490 HS 821520 HS 821210 HS 820210

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 821420 (manicure or pedicure sets and instruments)?

The Most Favored Nation (MFN) duty rate for HS code 821420 can vary. For example, in the United States, the rate is 2.70% ad valorem. In the European Union, under the TARIC system, rates can range from 2.00% to 4.00% ad valorem, depending on the specific product and origin. The United Kingdom's Trade Tariff also shows varying rates, often around 4.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.

Which trade agreements offer preferential duty rates for HS code 821420?

Many trade agreements provide preferential duty rates for goods classified under HS 821420. For instance, the United States offers duty-free entry (Free) from countries such as Australia (AU), Canada (CA - under USMCA), Chile (CL), South Korea (KR), and Singapore (SG), among others, provided the goods meet the rules of origin. The EU and UK also have preferential rates under their respective trade agreements. Importers must verify eligibility and ensure they have the necessary proof of origin documents to claim these benefits.

How is the import duty for HS code 821420 calculated? Can you provide an example?

Import duty for HS 821420 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For example, if a shipment of 1,000 nail files is valued at $0.50 each, the total value is $500. If the applicable MFN duty rate is 2.70%, the duty calculation would be: $500 (value) × 0.0270 (duty rate) = $13.50. This amount is the import duty payable. Always confirm the basis of valuation (e.g., CIF value) and the precise duty rate for your specific import.

What documentation is typically required when importing manicure or pedicure sets and instruments under HS 821420?

Standard documentation for importing goods under HS 821420 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates. Some countries may also require specific product safety or quality certifications, although this is less common for basic manicure instruments unless they fall under specific regulations (e.g., medical device classifications, which is unlikely for standard nail files).

Are there specific criteria to differentiate HS 821420 from other HS codes related to tools or cutlery?

Yes, HS code 821420 specifically covers 'Manicure or pedicure sets and instruments (including nail files)'. The key differentiator is the intended use. Instruments designed and marketed for personal grooming of nails, such as nail clippers, cuticle pushers, nail buffers, and nail files, fall under this code. Tools that are primarily for other purposes (e.g., general workshop tools, surgical instruments, or even cosmetic tools for other body parts) would be classified elsewhere. For example, general-purpose knives or blades would fall under Chapter 82 but in different headings. The WCO's Explanatory Notes for Chapter 82 provide further guidance on the scope of these instruments.