HS 960200 Hand-made

The import duty rates for HS code 960200, which covers "Worked vegetable or mineral materials for carving and articles of these materials; moulded or carved articles of wax, of stearin, of palmitic acid or of oleic acid; prepared unhardened gelatin and gelatin derivatives; "Bones, horn, tortoiseshell, whalebone and whalebone hair, unworked or simply prepared but not shaped by cutting" and articles thereof; shell of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not shaped by cutting, and articles thereof", vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) duty rate is 2.20% ad valorem. The EU's TARIC system and the UK's Trade Tariff may have different rates, often including preferential rates for certain trading partners. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. For instance, the USITC HTS provides a comprehensive list of rates, including preferential rates under various trade agreements.

The duty for HS code 960200 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if the MFN duty rate is 2.20% and you import goods valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.0220 (duty rate) = $220.00. Some countries might also have specific duties (per unit) or a combination of ad valorem and specific duties, so it's crucial to verify the exact duty calculation method in the destination country's tariff schedule.

Standard import documentation is generally required for HS code 960200. This typically includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin, especially if preferential duty rates are being claimed. Depending on the specific nature of the 'worked vegetable or mineral materials' or 'articles of wax', additional certifications or permits related to conservation (e.g., CITES for certain animal-derived materials if applicable under specific subheadings), health, or safety might be necessary. Always confirm specific requirements with the customs authority of the importing country.

Several trade agreements can provide preferential duty rates for goods classified under HS code 960200. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and others with countries such as Australia (AU), Chile (CL), and South Korea (KR), which may offer reduced or free entry for eligible goods. The EU's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) also provide preferential treatment for goods imported from partner countries. The UK's tariff schedule lists specific preferential rates under agreements with countries like Australia (AU), Canada (CA), and various Commonwealth nations. Importers should consult the specific tariff schedule of the importing country and the relevant trade agreement text to determine eligibility and applicable rates, often indicated by special codes (e.g., 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' in some tariff systems).

HS code 960200 covers a diverse range of items. The key classification criterion is that the materials must be 'worked' or 'prepared' from their natural state, or be articles made from these worked materials. For vegetable or mineral materials, 'worked' implies more than simple cutting, such as polishing, shaping, or carving. For materials like bones, horn, or shell, 'worked' means they have undergone processes beyond simple preparation, like being cut into specific shapes or carved. Articles made of wax, stearin, or similar substances are classified here if they are moulded or carved. Unhardened gelatin and its derivatives also fall under this code. It's essential to distinguish these worked items from raw or simply prepared materials which might fall under different headings. The Explanatory Notes to the Harmonized System provide detailed guidance on the interpretation of 'worked' and 'prepared' for each category within this heading.