HS 050790 Other

Quick Answer: Products imported under HS 050790 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This residual classification applies to other animal products not specifically listed in Chapter 05, such as ivory, tortoiseshell, coral, and other animal carving materials, when they are not covered by more specific HS codes within Chapter 05. Importers and customs brokers should ensure that the specific nature of the material is confirmed to ascertain if a more detailed classification might apply, as certain items may have specific import restrictions or require additional documentation. CustomTariffs aggregates this information to assist with compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0507900000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0507900000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0507900010 — — ["kg"]
05079000 Free — —
0507900090 — — ["kg"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 050790 cover?

This subheading covers "Other" products within Heading 0507, which pertains to ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, claws and similar products, and articles thereof. Specifically, HS 050790 encompasses items made from these materials that are not explicitly classified under other subheadings of 0507, such as worked ivory or tortoise-shell. The World Customs Organization (WCO) Harmonized System Explanatory Notes clarify that this residual category captures articles manufactured from these animal-derived raw materials, provided they do not fall into more specific classifications.

What falls outside HS 050790?

The following products are excluded from HS 050790: raw ivory, tortoise-shell, whalebone, horns, antlers, hooves, and claws themselves, as well as articles specifically enumerated in preceding subheadings of Heading 0507. For instance, worked ivory for inlaying or ornamentation is typically classified under 0507.10, and articles of tortoise-shell are classified under 0507.90. Products made from synthetic materials that mimic these natural substances, or finished goods where the animal-derived material is not the principal component, will also be classified elsewhere, often under chapters related to plastics or finished goods.

What are common classification mistakes for HS 050790?

A common error is misinterpreting the "Other" designation to include raw, unworked materials that should be classified under more specific subheadings of 0507, or conversely, classifying finished goods made from these materials under a more appropriate chapter for manufactured articles. For example, a carved ivory figurine would be classified under 0507.10 if it is considered "worked ivory," not under 0507.90 unless it is an article not otherwise specified. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI) is crucial, particularly GRI 1, which emphasizes the section and chapter notes, and GRI 3, for classifying composite goods.

How should importers classify products under HS 050790?

The correct procedure for classifying products under HS 050790 involves a thorough examination of the product's composition and intended use, referencing the WCO Harmonized System Explanatory Notes and national tariff schedules. Importers and customs brokers must first determine if the product is derived from ivory, tortoise-shell, whalebone, horns, antlers, hooves, or claws. If it is, and it is not specifically covered by another subheading within 0507, then 0507.90 is the appropriate classification. Consulting the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is essential for definitive classification.

How is the duty calculated for products under HS 050790?

A carved horn comb weighing 0.05 kg and declared at a customs value of $50.00 USD would attract a US duty of $1.75. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value. The calculation is $50.00 (value) × 0.035 (duty rate) = $1.75. This duty rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 0507.90. It is important to note that specific import restrictions may also apply to products of animal origin.

Which trade agreements reduce duties for HS 050790?

Several free trade agreements may reduce the applicable duty rate for HS 050790, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a preferential rate of Free. For goods originating from Canada or Mexico, a valid Certificate of Origin is typically required to claim this preferential treatment. While not universally applicable to all countries, other agreements like the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible developing countries, often requiring a GSP Form A. Always verify the specific origin and documentation requirements for the importing country.

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Which HS Codes Are Related?

HS 050590 HS 050690 HS 040790 HS 150790 HS 050290 HS 580790

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the import duty for HS code 050790, specifically for 'Other' products within this category?

For HS code 050790, which covers 'Other' products of ivory, tortoiseshell, whalebone, whalebone hair, horns, antlers, hooves, claws and similar products, the Most Favored Nation (MFN) duty rate in the United States is Free. Preferential rates under trade agreements also generally result in Free entry. For example, under the US-Australia Free Trade Agreement, goods classified under 050790 are eligible for 0.00% duty. Always verify the specific preferential rate applicable to your country of origin.

How is the duty for HS code 050790 calculated if there were a specific duty rate applied?

While HS code 050790 typically carries a Free duty rate, if a specific duty were applicable, it would be calculated based on either an ad valorem rate (a percentage of the item's value) or a specific rate (a fixed amount per unit of quantity), or a combination. For instance, if a hypothetical ad valorem rate of 5% were applied to an import valued at $1,000, the duty would be $50 (5% of $1,000). If a specific rate of $1 per kilogram were applied to 10 kilograms, the duty would be $10 (10 kg × $1/kg). Since the rate is Free, the duty amount is $0.00.

What are the classification criteria for products falling under HS code 050790 ('Other')?

HS code 050790 is a residual category. It applies to products derived from ivory, tortoiseshell, whalebone, whalebone hair, horns, antlers, hooves, claws, and similar animal parts, which are not specifically listed or covered by other subheadings within Chapter 05 of the Harmonized System. This includes items like polished horn or antler pieces, or finished products made from these materials that do not fit into more specific headings. The key is that the material must originate from the specified animal sources.

Are there specific documentation requirements for importing goods under HS code 050790?

While the duty rate is Free, importers and customs brokers must still comply with standard import documentation requirements. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs entry summary. Crucially, due to the nature of the materials covered by Chapter 0507 (which includes ivory and other protected animal products), importers may need to provide proof of legal sourcing and compliance with international regulations such as CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora). Certificates of origin may also be required, especially if claiming preferential duty rates, though for 050790, these are typically Free.

Which common trade agreements might affect the duty rates for HS code 050790, and what are the typical outcomes?

Many trade agreements aim to reduce or eliminate duties on goods traded between member countries. For HS code 050790, which is already Free under the US MFN tariff, most trade agreements will also result in a Free duty rate. For example, the United States has Free Trade Agreements with countries like Canada, Mexico (USMCA), Australia, and South Korea. Goods originating from these countries and classified under 050790 would typically enter the US duty-free. The primary impact of trade agreements for this code is ensuring eligibility for duty-free entry and potentially streamlining customs procedures, rather than changing an already Free duty rate.