HTS Code: 0507 — Ivory, Bone, and Similar Materials

This heading covers natural materials derived from animals, primarily used for ornamental, manufacturing, or artistic purposes. The products included under this heading are:

• Ivory: Material obtained from the tusks and teeth of animals such as elephants, hippopotamuses, walruses, and narwhals.
• Bone: Bones of animals, usually cleaned, treated, or cut for commercial use.
• Tortoise-shell and similar materials: Shells of certain turtles and other similar materials used for decorative or functional purposes.

The materials may be raw, simply prepared (e.g., cut, sawn, sliced), worked (carved, polished), or partly manufactured into articles.

Code Hierarchy

• Section I: Live Animals; Animal Products (Chapters 01-05)
• Chapter 05: Products of Animal Origin, Not Elsewhere Specified or Included
• Heading 0507: Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws, and beaks, and articles of these materials, unworked or worked but not further worked than semi-manufactured.
• US HTS Code (10-digit): 0507.XX.XXXX – The final digits specify the exact material and its state of processing or manufacturing.

Detailed Breakdown of Subheadings

The 4-digit HS heading 0507 is subdivided into specific 6-digit and 10-digit codes to identify the material type and level of processing.

What is NOT Classified Here?

Note these exclusions to avoid misclassification:

• Plastic, synthetic, or artificial substitutes for ivory, bone, or tortoise-shell fall under Chapter 39 or other relevant chapters.
• Processed or finished goods made from these materials that are fully manufactured (e.g., jewelry, musical instruments) may be classified under chapters specific to those goods.
• Animal hair (except whalebone hair) is classified elsewhere, typically under Chapter 05 or Chapter 51.
• Raw hides and skins and leather products are excluded and found under Chapter 41 or Chapter 42.

Notes

• Convention on International Trade in Endangered Species (CITES): Many items classified under HTS 0507, especially ivory, are subject to strict international regulations and permits under CITES to protect endangered species.
• Import Restrictions: The United States enforces stringent import controls on ivory and related materials to prevent illegal trade. Importers must comply with Fish and Wildlife Service (FWS) regulations.
• Duty Rates: Duty rates for products under 0507 vary based on the exact subheading and country of origin. Some items may be duty-free, while others have specific ad valorem or specific rates.
• Documentation: Importers must provide proper certificates, permits, and declarations, especially for ivory, to ensure compliance with domestic and international laws.

Declaration Example

Product: A shipment of semi-manufactured ivory carvings from India.

US HTS Code: 0507.10.2000 (Semi-manufactured ivory articles)

Unit of Quantity: Kilogram (kg) or number of pieces as applicable

General Duty Rate: Check current USHTS (Often subject to strict import controls and possible prohibitions)

Additional Requirements: CITES permits, US Fish and Wildlife Service import permit, and compliance with US Endangered Species Act.

Related HTS Codes

• HTS 0506: Bones and horn-cores, unworked, defatted, simply prepared but not further worked.
• HTS 0510: Ambergris, castoreum, civet and musk, cantharides and other animal products used in perfumery, pharmacy or insecticides.
• HTS 9601: Worked ivory and bone articles such as buttons, combs, and other finished products.
• HTS 9705: Collections and collectors’ pieces of natural history (including ivory artifacts).