HS Code for Tortoise shell

Tortoise shell is classified under HS code 0507.90. Chapter 5 of the Harmonized System covers products of animal origin not elsewhere specified or included. Heading 0507 specifically includes ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws, and beaks. The classification 0507.90 is a residual subheading for these materials when they are unworked or have undergone only simple preparation. Simple preparation includes cleaning, flattening, or cutting without shaping. According to the General Rules of Interpretation, specifically GRI 1, the classification is determined by the raw state of the material. If the tortoise shell has been worked into a specific shape or integrated into a finished product, it would no longer fall under this code. It is important to note that the trade of tortoise shell is strictly regulated under CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora), and while the HS code identifies the material, legal compliance requires additional documentation. The material is valued for its aesthetic patterns and is historically used in luxury goods, but for customs purposes, the focus remains on its biological origin and its unworked state.

Products Included

• Raw tortoise shells
• Cleaned and dried tortoise shells
• Flattened tortoise shell plates (unworked)
• Waste of tortoise shell
• Powdered tortoise shell
• Simple sections of shell not cut to specific shapes

Common Misclassification

The most common misclassification occurs with HS code 9601.90, which covers worked tortoise-shell and articles thereof. If the shell has been carved, polished, or shaped into an item like a comb or a jewelry box, it must be classified under Chapter 96. Additionally, live tortoises are classified under 0106.20, and their meat would fall under 0208.50. Importers often confuse the raw material code (0507.90) with the finished product codes in Chapter 96.

FAQ

What is the HS code for tortoise shell?

The HS code for unworked or simply prepared tortoise shell is 0507.90.

Is worked tortoise shell classified under the same code?

No, worked tortoise shell or finished articles made from it are classified under HS code 9601.90, as they are considered manufactured goods rather than raw animal products.