Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)

Heading 9601 covers worked ivory, bone, tortoiseshell, horn, coral and other animal carving material. Chapter 96 covers miscellaneous manufactured articles not classified in other chapters of the customs tariff. Import of animal-origin materials (ivory, coral, tortoiseshell) is subject to strict CITES regulations. EU duty rates range from 0% to 4.7% depending on the product. Compliance with the General Product Safety Directive 2001/95/EC is required. Food-contact products must meet relevant standards (e.g. Heading 9601 is part of Chapter 96 (furniture, toys, games, sports articles and miscellaneous manufactured articles) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 9601 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 9601 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of animal-origin materials (ivory, coral, tortoiseshell) is subject to strict CITES regulations. EU duty rates range from 0% to 4.7% depending on the product. Compliance with the General Product Safety Directive 2001/95/EC is required. Duty rates range from 0% to 4.7%. Import of protected materials (ivory, coral) requires CITES permits. Food-contact products must meet relevant standards. Check classification - Chapter 96 is often confused with other chapters. When importing goods under heading 9601 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 9601 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 9601 are subject to consumer product safety controls. Required documentation includes: CE certificates (toys — Directive 2009/48/EC), safety test reports, EN certificates for furniture. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 9601 covers worked ivory, bone, horn, coral, mother-of-pearl, and other animal carving materials. Key: carved/shaped articles from natural materials. Includes bone figurines, horn combs, and mother-of-pearl articles. Common mistake: plastic articles imitating bone are Chapter 39.