CBP uses the transaction value declared on the commercial invoice, expressed on a per-dozen basis, to assign the correct tariff line. Importers should ensure invoices clearly state the unit price and quantity in a way that allows per-dozen calculation. If CBP questions the declared value, it may request additional documentation such as price lists, purchase orders, or market comparables. Misvaluation — whether intentional or not — can result in reclassification and additional duties.

Professional hairdressing scissors are generally classified under 821300 as 'similar shears,' provided they operate on the pivoting-blade principle. However, if a specific product has characteristics that could place it under another heading (such as a medical or surgical instrument), classification should be confirmed with a licensed customs broker, as the distinction can affect both duty rates and any applicable trade-remedy exposure.