Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products
6-digit subheadings (2)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 05 classification notes
Chapter 05 covers most CITES-relevant items: ivory (0507.10), tortoise-shell (0507.90), coral (0508), whalebone, horn from CITES-listed mammals. Almost every commercial movement requires a CITES export + import permit. Personal-effect heirlooms may qualify under the pre-Convention exemption with notarised provenance.
Frequent misclassification in this chapter
Worked ivory artwork falls under Chapter 97 (works of art) when crafted, while raw ivory stays in 0507.10. CITES coverage applies regardless of HS chapter.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 05
- 0501 — Human hair; unworked, whether or not washed or scoured; waste of human…
- 0502 — Pigs', hogs' or boars' bristles and hair; and waste thereof
- 0504 — Guts, bladders and stomachs of animals (other than fish); whole and pi…
- 0505 — Skins and other parts of birds with feathers, down; feathers, down and…
- 0507 — Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, h…
- 0508 — Coral and similar materials, unworked or simply prepared, shells of mo…
- 0510 — Ambergris, castoreum, civet and musk; cantharides; bile, dried or not …
- 0511 — Animal products not elsewhere specified or included; dead animals of c…