0504 00 00 — Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

0504 Intestines, blisters and stomachs of animals (other than fish), whole and in pieces, fresh, chilled, frozen, salty, brine, dried or smoked

This heading covers the intestines, bladders and jellies of animals (other than fish which fall in heading 0511), whole or in pieces, edible or inedible, fresh, chilled, frozen, salted, brine, dried or smoked. Such products, if prepared or otherwise preserved, are not included (usually Chapter 16).

51This heading covers: (1) a rennet (calf, goat, etc.), sliced or uncut, dried or undried; used for the extraction of a rennet enzyme; (2) scars and giblets (cooked into Chapter 16); (3) an untreated bluefilm representing the outer lining of the cecum of a bull or sheep. This heading also includes intestines and bluish film (in particular bull), split or cut in length by strip and whether or not the inner shells have been scraped. The intestines are used mainly as shells for sausages. They are also used for the manufacture of sterile surgical ketgut (heading 3006), strings for tennis p aketoks (heading 4206) or strings for musical instruments (heading 9209). This heading also excludes “artificial intestines” made by the extrusion of pastes from the fibres of skins or skin followed by curing with the help of a solution of formaldehyde and phenols (heading 3917), and “artificial” intestines made by the bonding of cleaved natural intestines (heading 4206).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) hides or skins (including furskins), other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511(Chapter 41 or 43);

(c) animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d) prepared knots or tufts for broom or brush making (heading 9603).

2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.

4. Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.