Nail File and Scratch Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8214203000 | 14.0% | CN | US | Official Doc |
| 9615906000 | 21.0% | CN | US | Official Doc |
| 8214209000 | 14.1% | CN | US | Official Doc |
| 9615904000 | 15.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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π Nail Files & Scratch Boards: The Ultimate HS Code & Customs Clearance Guide
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π Part 1: Product Definition β Do You Really Understand "Nail Files"?
A "Nail File" or "Scratch Board" is a small but ubiquitous tool in personal care and beauty industries. In international trade, its classification is highly sensitive and depends entirely on its material composition, packaging, and specific design.
Misclassification can lead to massive tariff discrepancies (from 14.0% to 22.8%). Below is the authoritative breakdown based on the latest 2026 tariff data for imports from China to the US.
β οΈ Key Distinction Point:
- Is it a simple tool for grooming? β Likely 8214 or 9615.
- Is it made of plastic/composite (often "scratch boards"/sandpaper blocks)? β Likely 3926.
- Is it part of a set? β Check if it changes the primary use classification.
π¦ Part 2: HS Code Classification Matrix (2026 Latest Tariff Data)
| HS Code | Product Description & Summary | Total Tax Rate | Tax Detail Breakdown (China Origin) |
|---|---|---|---|
8214.20.30.00 |
Nail File (Grooming Tool): Specifically classified as a nail grooming tool. | 14.0% | Base: 4.0% Section 301/Additional: 0.0% Section 122 Clause: 10% |
8214.20.90.00 |
Nail Care Tool (Set/Combo): Classified under manicure or pedicure sets/combinations. | 14.1% | Base: 4.1% Section 301/Additional: 0.0% Section 122 Clause: 10% |
9615.90.40.00 |
Beauty Care Article (Plastic/Metal): Classified under combs, hairpins, and similar articles; material is often plastic or metal. | 15.3% | Base: 5.3% Section 301/Additional: 0.0% Section 122 Clause: 10% |
9615.90.60.00 |
Personal Care Tool (Comb-like): Classified under combs, hairpins, and similar articles; treated as a general personal care tool. | 21.0% | Base: 11.0% Section 301/Additional: 0.0% Section 122 Clause: 10% |
3926.90.99.89 |
Nail Buffing Plate (Plastic/Composite): Specifically for "scratch boards" (sandpaper-like blocks); made of plastic or composite materials. | 22.8% | Base: 5.3% Section 301/Additional: 7.5% Section 122 Clause: 10% |
π Critical Insight:
- Section 122 Clause (10%) applies to ALL listed HS codes for products originating from China. This is a non-negotiable current surcharge.
-3926.90.99.89is the most expensive due to the additional 7.5% Section 301 Tariff, making it critical to avoid this code if your product is a simple metal/ceramic nail file.
-8214codes are generally the most favorable for standard metal/ceramic nail files.
π° Part 3: Tariff Rate Detailed Explanation (US Customs)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025-11-10 (and subsequent imports)
π― 1. 8214.20.30.00 & 8214.20.90.00 β The "Grooming Tool" Category
Best for: Metal, ceramic, or glass nail files.
| Item | Content |
|---|---|
| Base Tariff | 4.0% - 4.1% |
| Section 301 Additional Tariff | 0.0% (Not subject to 301) |
| Section 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 14.0% - 14.1% |
| De Minimis Eligibility | β Not Eligible (Deny De Minimis) |
| Legal Basis | HTSUS 8214.20 + Section 122 Footnote |
π Explanation:
- These codes fall under "Tools, implements... of base metal."
- Crucial: They are exempt from the 25% Section 301 tariff, but subject to the specific 10% Section 122 surcharge.
- Result: The lowest total burden among the options.
π― 2. 9615.90.40.00 & 9615.90.60.00 β The "Personal Care/Comb" Category
Best for: Plastic comb-style nail files or mixed-material tools.
| Item | Content |
|---|---|
| Base Tariff | 5.3% - 11.0% |
| Section 301 Additional Tariff | 0.0% |
| Section 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 15.3% - 21.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis | HTSUS 9615 + Section 122 Footnote |
π Explanation:
- Classified under "Combs, hair-slides, and similar articles."
- Higher base tariffs than 8214, but still exempt from Section 301.
- Risk: If customs officers deem it a "grooming tool" rather than a "comb," they may reclassify to 8214 (lower tax) or 3926 (higher tax).
π― 3. 3926.90.99.89 β The "Plastic/Composite Article" Category
Best for: Multi-grit nail scratch boards, sandpaper blocks, or plastic buffers.
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis | HTSUS 3926 + Section 301 Footnote + Section 122 Footnote |
π Explanation:
- Classified under "Articles of plastic."
- Most Expensive: Subject to both the Section 301 (7.5%) and Section 122 (10%) surcharges.
- Warning: Many "scratch boards" made of layered paper/plastic/composite are incorrectly declared. If it's primarily plastic, expect the 22.8% rate.
π οΈ Part 4: Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Notes |
|---|---|---|
| β Product Specifications | βοΈ | Must detail material (Metal/Plastic/Ceramic), dimensions, and grit types. |
| β Product Photos | βοΈ | Clear images of the tool, packaging, and any branding. |
| β Commercial Invoice | βοΈ | Clearly state: "Nail File, Metal, Model XYZ" or "Nail Scratch Board, Plastic, Model ABC". |
| β Material Declaration | βοΈ | Explicitly state if plastic content exceeds thresholds for 3926. |
| β Packing List | βοΈ | Show if items are sold individually or in sets. |
β 2. Classification Strategy (Key Mantra)
π₯ "Metal is 14%, Plastic is 23%! Declare Material Right!"
| Scenario | Correct HS Code | Risk of Misclassification |
|---|---|---|
| Standard Metal/Ceramic File | 8214.20.30.00 |
Low if declared correctly. |
| Plastic Nail Buffer/Scratch Board | 3926.90.99.89 |
High. Often mistaken for beauty tools, but tax is 22.8%. |
| Set of Files | 8214.20.90.00 |
Must prove it's a "set" for manicure. |
| Plastic Comb-like File | 9615.90.40.00 |
Gray area. Customs may upgrade to 3926 if plastic >50%. |
β 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| OEM/Custom Design | Provide design drawings to prove it's a "tool" (8214) rather than a "plastic article" (3926) if applicable. |
| Mixed Material | If metal + plastic, argue for the principal material or use. If metal is the functional part, lean toward 8214. |
| Packaging in Sets | Ensure the set's primary function is grooming. If it includes scissors, tweezers, and files, 8214.20.90.00 may be better than individual classifications. |
| Avoid "Beauty Product" Ambiguity | Do not describe as "Cosmetic Item." Use "Nail Grooming Tool" or "Manual Nail File." |
π Part 5: Global Market Comparison (2026)
| Market | Recommended HS Code | Estimated Total Tax (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 8214.20.30.00 |
14.0% | Best option. Avoid 3926 (22.8%). |
| π¨π³ China (Import) | Varies | ~3-6% | No Section 122 or 301. |
| πͺπΊ EU | 8214.20 | 0% | No additional surcharges for basic tools. |
| π¬π§ UK | 8214.20 | 0% | Post-Brexit, basic tools often duty-free. |
| π¨π¦ Canada | 8214.20 | 0% | USMCA doesn't apply, but basic tools often 0%. |
π Conclusion:
- The US market has the highest complexity due to Section 122 (10%) and potential Section 301 (7.5%).
- Europe/UK/Canada are significantly cheaper (often 0%).
- Strategy: If exporting to the US, optimize for HS 8214 by emphasizing metal/ceramic materials. Avoid plastic-heavy descriptions unless necessary.
π Part 6: Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring a plastic scratch board as a "Nail File" under 8214.
π Consequence: Customs reclassifies to 3926.90.99.89 β Tax jumps from 14% to 22.8%. Plus, potential penalties for misdeclaration.
β Mistake 2: Ignoring Section 122 Clause.
π Consequence: All these codes have a 10% surcharge for China origin. Assuming "0% additional tariff" because of Section 301 exemption is wrong. You still pay 10%.
β Mistake 3: Declaring "Beauty Accessories" vaguely.
π Consequence: Customs delays for inspection. Must specify "Material" and "Function" clearly.
β Correct Approach:
"Metal Nail File, 4-inch, Double-sided Grit, Model XYZ. Not for cosmetic application, but for nail grooming."
π― Part 7: Final Advice β Save Costs with Precision
π― Remember the Mantra:
πΉ "Metal is King (14%), Plastic is Costly (23%)!"
πΉ "Section 122 is 10% for ALL, Don't Forget It!"
πΉ "Avoid 3926 if you can, it hurts the wallet!"
π Pro Tip:
If your product is made of ceramic or high-grade stainless steel, insist on HS Code 8214.20.30.00. It offers the lowest total tax burden (14.0%).
For plastic scratch boards, be prepared for the 22.8% rate, and consider if packaging strategies or material changes can shift classification.
π£ Immediate Action:
π Contact your customs broker with material specs + photos.
π Declare accurately, pay the right tax, and avoid 22.8% if you don't have to!
β¨ Professional clearance starts with precise classification!
πΌ Every percentage point counts in your profit margin!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.