CN code 960190 covers worked animal carving materials other than ivory, and articles thereof. This subheading falls within Chapter 96 of the Combined Nomenclature, which covers miscellaneous manufactured articles. The category includes worked and semi-worked items made from animal bone, horn, coral, tortoiseshell, mother-of-pearl, natural sponge, sea shells and other animal-origin carving materials that have undergone mechanical working, cutting, grinding, engraving or polishing. The key distinction from raw materials is the degree of processing: unworked materials such as raw bone or untreated shells are classified in Chapters 5 or 14. Ivory is separately classified under subheading 960110. Articles classified under 960190 include ornaments, non-precious jewellery, knife handles, buttons, combs, decorative figurines and other articles derived from animal materials. Classification requires assessment of the degree of processing and the intended use of the article. The General Rules of Interpretation (GRI) — especially GRI 1 and GRI 6 — govern classification at the subheading level. If classification is uncertain, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Importation of goods classified under CN code 960190 into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). Importers must hold an EORI number and submit a customs declaration. Required documents include a commercial invoice, transport document and — depending on the species of origin — CITES permits. Coral, tortoiseshell and certain other animal materials may be subject to restrictions under Council Regulation (EC) No 338/97 on the protection of species of wild fauna and flora. Many coral species, including Corallium rubrum and various hard corals (Scleractinia), are listed under CITES Appendices and require an export permit from the country of origin and import authorisation from the EU Management Authority. Products made from protected marine species may be subject to import bans or quantitative limits. Importers should verify the protection status of source species using the CITES species database and the TARIC database of the European Commission before shipment. Documentation proving the legal origin of the raw material is required at EU border crossing points. Applicable customs duties and preferential rates under EU free trade agreements or the GSP must be verified in TARIC.

Correct classification under CN code 960190 requires demonstrating that the article is made from an animal carving material other than ivory and has undergone sufficient working to lose the character of raw material. Unworked bone, horn, shell or coral is classified in Chapter 5 or 14. Ivory articles fall under subheading 960110. Articles of bone, horn or shell that constitute precious jewellery set in precious metal may be reclassified within Chapter 71. For composite articles containing multiple materials, GRI 3(b) applies — classification follows the component that gives the article its essential character. European BTI decisions for similar goods are searchable via the EBTI database. It must be noted that tariff classification does not override CITES obligations — import of CITES-listed species requires the appropriate permits regardless of the customs heading. The Explanatory Notes to the Harmonised System (HS) for Chapter 96 specify the minimum degree of working required for goods to qualify for this subheading. BTI rulings issued by customs authorities are binding for 3 years throughout the EU.

Subheading CN 9601 90 covers worked animal carving material. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.