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Section XV — Base metals and articles of base metal

Subheading

821420

Manicure or pedicure sets and instruments (including nail files)

Common commodities
Metal nail files for hand careAbrasive emery boards for foot careHandheld nail clippers with gripsCuticle nippers for finger edge trimmingManicure pushers for cuticle massagingFoot corn cutters for callus removalSpecialized grooming tweezersPortable manicure/pedicure tool setComplete pedicure kit in a travel pouchElegant manicure set with storage box

HS codes

CodeDescriptionTaxes
82142000Manicure or pedicure sets and instruments (including nail files)CessEIC, Customs TaxCID, PAL, SSCL, VAT