CN code 960200 covers worked vegetable or mineral carving materials and articles made from such materials, as well as moulded or carved articles of wax, stearin, natural gums or natural resins, and articles not elsewhere specified. In practice, the most commercially significant materials covered by this subheading are meerschaum (sepiolite), amber (succinite), jet, agglomerated meerschaum, agglomerated amber, and hard vegetable materials such as corozo nut (vegetable ivory), coconut shell and similar hard seeds used for carving. Meerschaum is a soft hydrated magnesium silicate mineral used predominantly in the manufacture of carved pipes, figurines and decorative objects. Amber is a fossilised plant resin found primarily in the Baltic region, widely used in jewellery and artistic crafts. Jet is a type of lignite coal with a brilliant lustre, traditionally used for mourning jewellery and ornaments. For classification purposes, the material must be of vegetable or mineral origin and must have undergone sufficient working — cutting, carving, polishing, grinding or moulding — to acquire a useful or decorative character. Raw amber is classified under heading 2530; unworked vegetable carving materials under Chapter 14.

The import of goods classified under CN code 960200 into the EU is governed by the Union Customs Code (Regulation (EU) No 952/2013). Importers must hold a valid EORI number, submit a customs declaration and present required trade documents. Amber, particularly Baltic amber originating from Russia or Ukraine, may be subject to EU restrictive measures and trade sanctions. Importers should verify the current sanctions status for goods originating in Russia and Belarus in the applicable EU Council regulations before completing a transaction. Worked amber and meerschaum articles are not subject to CITES restrictions, as these materials are not of animal origin. However, hard vegetable carving materials derived from plant species — such as corozo nut — may be subject to phytosanitary requirements under Regulation (EU) 2016/2031. Products must comply with general product safety requirements established by the General Product Safety Regulation (EU) 2023/988. The importer is responsible for product conformity. Applicable MFN tariff rates and preferential rates under EU free trade agreements (e.g., GSP, CETA, EPA) must be verified in the TARIC database of the European Commission.

Correct classification under CN code 960200 requires verification that (1) the material is of vegetable or mineral origin, and (2) it has been subjected to working that confers a useful or decorative character. Raw amber is classified under heading 2530. Unworked vegetable carving materials such as whole nuts or shells without processing fall under Chapter 14. Amber jewellery set in precious metal may be reclassifiable in Chapter 71 — the essential character test under GRI 3(b) determines whether the precious metal mount or the amber prevails. Agglomerated amber (pressed from natural amber fragments) worked into articles is classified here under CN 960200. Chemical derivatives of amber (succinic acid and its esters) fall outside the scope of this subheading and are classified in Chapter 29. Articles of wax, stearin and similar vegetable carving materials moulded into shapes are explicitly included in this subheading per the HS Explanatory Notes to Chapter 96. When the classification is uncertain, traders should apply for a BTI ruling from the relevant national customs authority. BTI decisions are valid for 3 years across the entire EU and provide binding legal certainty.

Subheading CN 9602 00 covers worked vegetable mineral carving. 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.