HS 960190 Other

HS code 960190 covers 'Other' worked animal or vegetable materials for carving, molding, or other working. The Most Favored Nation (MFN) duty rate for this classification is 3.5% ad valorem. However, preferential rates are often available under various trade agreements. For instance, under the Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs) like those with Australia (AU), Canada (CA), or the European Union (EU), the duty rate can be Free (0.00%). Importers should consult the relevant tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, to determine the applicable preferential rate based on the origin of the goods and the specific trade agreement.

HS code 960190 is a residual category for worked animal or vegetable materials intended for carving, molding, or other working, which are not specifically classified elsewhere in Chapter 96 of the Harmonized System. This can include items like carved ivory (if legally imported and permitted), polished coral, worked bone, horn, tortoiseshell, or mother-of-pearl that have undergone some processing but are not finished articles. The key criterion is that the material is worked (shaped, polished, carved, etc.) and is intended for further working or use in manufacturing, rather than being a finished product. If an item is a finished article, it would typically be classified under a more specific HS code based on its function.

When importing goods under HS code 960190, standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific nature of the 'worked animal or vegetable material,' additional documentation may be necessary. For instance, if the goods are derived from protected species (e.g., certain ivory, coral, or tortoiseshell), CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) permits or certificates are mandatory. Importers must ensure compliance with all national and international regulations regarding the trade of such materials. Customs brokers play a crucial role in advising on and gathering all necessary permits and declarations.

The import duty for HS code 960190 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. Using the MFN rate of 3.5%, if an importer brings in a shipment of worked coral valued at $10,000 USD, the customs duty would be calculated as follows: Duty = Value of Goods × Duty Rate. In this example: Duty = $10,000 × 3.5% = $350.00 USD. It is important to note that the value used for duty calculation is usually the CIF (Cost, Insurance, and Freight) value, or a similar customs value as defined by the importing country's regulations. If a preferential rate applies (e.g., 0.00%), the duty would be $0.00.

Several trade agreements can grant duty-free entry for goods classified under HS code 960190, provided the goods meet the rules of origin stipulated in each agreement. Common examples include agreements with countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), where the duty rate is often listed as Free (0.00%) for qualifying goods. The United States also has agreements with various countries that may offer preferential treatment. Importers should verify the specific terms and conditions of each trade agreement, including the Certificate of Origin requirements, to ensure eligibility for duty-free treatment. Resources like the USITC's Harmonized Tariff Schedule or the UK's Trade Tariff provide detailed information on preferential duty rates.