Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000001818)

As suggested in the request for the ruling, the goods at hand are prima facie classifiable under heading 05.08 (… shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape …). Further, the Explanatory Note to heading 05.08 states that the heading includes “crushed or powdered shells used as animal foodstuffs”.

Source: advance_ruling (C-2017-010243)

In your request for an Advance Ruling you proposed tariff classification under 0508.00.00.90. This classification is incorrect. In order for coral to be classified under heading 05.08 the coral must be unworked or simply prepared but not otherwise worked. According to the Explanatory Notes to heading 05.08, coral, simply prepared but not otherwise worked means coral not having undergone...

Source: advance_ruling (C-2020-004715)