Update
For those using El Capitan the following command will work:
gem install nokogiri -- --with-xml2-include=/Applications/Xcode.app/Contents/Developer/Platforms/MacOSX.platform/Developer/SDKs/MacOSX10.11.sdk/usr/include/libxml2 --use-system-libraries
sierra
gem install nokogiri -- --with-xml2-include=/Applications/Xcode.app/Contents/Developer/Platforms/MacOSX.platform/Developer/SDKs/MacOSX10.12.sdk/usr/include/libxml2 --use-system-libraries
http://stackoverflow.com/questions/19643153/error-to-install-nokogiri-on-osx-10-9-maverick