All of the following items are used for a hot oil manicure EXCEPT:

In the context of a hot oil manicure, the primary focus is on conditioning and moisturizing the nails and surrounding skin using heated oils. The process typically involves several specific tools and products aimed at softening the cuticles and improving the health of the nails.

Pumice powder is primarily used for exfoliating dead skin and smoothing rough surfaces, often in pedicures or for refining the skin, but it does not play a role in the hot oil treatment process. The other items mentioned—nail polish, nippers, and emory boards—are commonly associated with nail care but serve different purposes. Nail polish is applied after treatment to enhance the appearance of the nails. Nippers are used for trimming cuticles, and emory boards help in shaping and smoothing nails. However, none of these items contribute to the core functionality of a hot oil manicure, which is primarily about moisturizing and treating the nails with oil.

Thus, the correct choice reflects an item that is not pertinent to the specifics of a hot oil manicure.