Product classification
HS code for Tortoise shell: 0507.90
Animal products, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape, waste and powder of these products.
Classification of tortoise shell under HS 0507.90
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.
- Covers
- 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
- Also under 0507.90
- Traditional Chinese medicine ingredients
- custom knife handles (horn/antler)
- musical instrument components (e.g., bow frogs from whalebone historically)
- decorative items
Codes often confused with 0507.90
Common mistake. 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.
Top exporters and importers of HS 050790 (the code used for tortoise shell), 2025
In 2025, the largest exporter of HS 050790 (the code used for tortoise shell) in UN Comtrade data was New Zealand, with 35% of world exports; the largest importer in UN Comtrade data was China, with 46% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 050790, not only tortoise shell.
Top exporters 2025 · share of world exports
- 1 New Zealand $51M 35% of world exports
- 2 Russia* ~$23M 15% of world exports · partner records ↗
- 3 China $17M 11% of world exports
World total: $148M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $73M 46% of world imports
- 2 South Korea $28M 17% of world imports
- 3 Germany $12M 7.4% of world imports
World total: $159M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for tortoise shell
Brazil classifies tortoise shell under NCM 0507.90.00: HS 0507.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about tortoise shell
What is the HS code for Tortoise shell?
The HS code for Tortoise shell is 050790 (Animal products; tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape, waste and powder of these products). The HS code for unworked or simply prepared tortoise shell is 0507.90.
How do I classify Tortoise shell for customs?
Tortoise shell is classified under HS code 050790 — Animal products; tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape, waste and powder of these products. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of tortoise shell (HS 050790)?
In 2025, the top exporters of HS 050790 (the code used for tortoise shell) in UN Comtrade data were New Zealand ($51M, 35% of world exports), Russia (about $23M) and China ($17M). World exports came to about $148M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of tortoise shell (HS 050790)?
In 2025, the top importers of HS 050790 (the code used for tortoise shell) in UN Comtrade data were China ($73M, 46% of world imports), South Korea ($28M) and Germany ($12M). World imports came to about $159M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Tortoise shell the same in all countries?
The base HS code 050790 for Tortoise shell is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for tortoise shell in Brazil?
In Brazil, tortoise shell (HS 050790) is classified under NCM 0507.90.00.