0507 90 — Tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared, their powder and waste (excl. cut to shape and ivory)

0507 Ivory, turtle shells, whale whiskers and bristles of whale whisker, horns, deer horns, hooves, nails, claws and beaks, untreated or unformed; powder and waste of these products: 0507 10 – ivory; powder and waste 0507 90 – other

This heading covers the products described below, unworked or simply prepared but not cut to shape, i.e., merely rasped, scraped, cleaned, with superfluous parts removed, split, sawn (but not cut to shape), roughly trued, straightened or flattened: (A) Ivory. Throughout the Nomenclature, the term "ivory" means the following bony material: (1) tusks or fangs of the elephant, hippopotamus, walrus, narwhal or wild boar; (2) rhinoceros horns; (3) the teeth of any land or marine animal. (B) Tortoise-shell. Commercial tortoise-shell is usually obtained from animals of the following species: the Kemp's ridley, the loggerhead, or big-headed turtle, and the hawksbill, or bissa. Tortoise-shell is a horny material in the form of plates (scutes) of various sizes and thicknesses, protecting the frame in which the body of the animal is enclosed. In this heading the term "tortoise-shell" means: (1) shells, whole or in parts; (2) scutes from these shells, which are almost always detached at the place of catch and consist of plates of unequal thickness with curved surfaces. These scutes are divided into dorsal scutes, or carapaces, and ventral scutes, according to the part of the body from which they are taken; the part covering the belly and breast of the turtle is called the plastron. (C) Whalebone and whalebone hair. In its natural state whalebone (the baleen of whales or other marine mammals) is in the form of curved thin horny plates with greyish skin adhering to the whole surface and, on the inner side, a kind of fringe of the same material as the whalebone (whalebone hair). (D) Horns, antlers, hooves, nails, claws and beaks. Horns of this heading may be presented with or without the core and the frontal bones. Antlers here mean the branched horns of deer, elk, etc. This heading also covers powder and waste (including parings) of these products. This heading excludes products cut into rectangular (including square) shapes or in the form of bars, cylinders or other semi-finished shapes, and products obtained by moulding (heading 9601 or other more specific headings).

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.