HS Code for Ivory

Ivory in its raw or minimally processed state is classified under HS code 0507.10. This code falls within Chapter 5, which covers products of animal origin not elsewhere specified or included. The classification 0507.10 specifically identifies ivory that is unworked or has undergone simple preparation, such as cleaning, sawing to remove useless parts, or simple cross-cutting. It also includes ivory powder and waste. The defining characteristic for this code is that the ivory has not been shaped into a finished article or significantly worked beyond basic preservation and transport preparation. It is important to note that the term 'ivory' in the Harmonized System includes the tusks of elephants, hippopotamuses, walruses, narwhals, and wild boars, as well as rhinoceros horns and the teeth of all animals.

Products Included

• Raw elephant tusks
• Unworked walrus tusks
• Simply prepared narwhal horns
• Ivory waste (chips and scraps)
• Ivory powder resulting from cutting or grinding
• Cross-cut ivory sections without further shaping
• Cleaned and dried animal teeth for industrial use

Common Misclassification

The most frequent misclassification occurs between HS code 0507.10 and HS code 9601.10. While 0507.10 is for unworked ivory, 9601.10 is for 'worked' ivory, which includes ivory that has been carved, polished, or shaped into identifiable objects. If a tusk has been polished for display or carved with decorative patterns, it must be moved to Chapter 96. Another error involves HS code 0507.90, which is a residual category for other animal products like tortoise-shell or whalebone; however, ivory is specifically named in the 0507.10 subheading. Importers must also be careful not to confuse ivory with bone (HS code 0506), as ivory has a distinct structure and higher regulatory scrutiny under CITES.

FAQ

What is the HS code for ivory?

The HS code for unworked or simply prepared ivory, including powder and waste, is 0507.10.

Is polished ivory classified under this code?

No, if ivory has been polished for decorative purposes, it is considered 'worked' and should be classified under HS code 9601.10 rather than 0507.10.