HS 960110 Worked ivory and articles of ivory

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What products does HS 960110 cover?

This subheading covers worked ivory and articles made from ivory, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes ivory that has been shaped, polished, or otherwise processed, as well as finished goods such as carvings, ornaments, and decorative items. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to genuine ivory, excluding imitations or synthetic materials, and requires careful consideration of the material's origin and processing.

What falls outside HS 960110?

The following products are excluded from HS 960110: articles made from imitation ivory, such as plastics or resins that resemble ivory, and articles made from bone, horn, or other animal products that are not ivory. For instance, carved bone figurines or decorative items made from polished horn would be classified under different headings. The key distinction is the origin of the material; only genuine ivory, derived from the tusks and teeth of animals like elephants, falls under this code.

What are common classification mistakes for HS 960110?

A common error is misclassifying articles made from synthetic or imitation ivory as genuine ivory. This often occurs when the material's composition is not thoroughly investigated. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify articles containing a small amount of ivory alongside other materials, failing to recognize that the essential character of the article may still be derived from the ivory.

How should importers classify products under HS 960110?

The correct procedure for classifying products under HS 960110 involves a thorough examination of the article's material composition and origin. Importers and customs brokers must verify that the material is indeed genuine ivory and not an imitation. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. Documentation, including proof of legal acquisition and origin, is often required due to international regulations on ivory trade.

How is the duty calculated for products under HS 960110?

A carved ivory figurine weighing 0.5 kg and declared at a customs value of $1,000 USD would, under the USITC Harmonized Tariff Schedule, attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,000 USD × 10% = $100.00). It is imperative to note that due to international trade restrictions and CITES regulations, the import of worked ivory may be prohibited or subject to stringent licensing requirements, often superseding standard duty calculations.

Which trade agreements reduce duties for HS 960110?

Several free trade agreements may reduce the applicable duty rate for HS 960110, including agreements that offer preferential rates for goods originating from developing countries under the Generalized System of Preferences (GSP). For example, goods from eligible countries under the US GSP program may receive a preferential rate of Free. Documentation required to claim such preferences typically includes a GSP Form A or a self-certified origin declaration, depending on the specific agreement and the exporting country. However, due to the severe restrictions on ivory trade under CITES, preferential duty rates are rarely applicable in practice.

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