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

Despite the fact that the inlay of bone is representing a lesser percentage of the product composition in comparison with the MDF, it is what gives this product its essential character. According to Explanatory Note to heading 96.01, "Articles overlaid or inlaid with animal carving materials are classified in this heading, provided the overlaying or inlaying forms the main characteristic of...

Source: advance_ruling (C-2015-005488)

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) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2019-002584)

08, coral, simply prepared but not otherwise worked means coral not having undergone processes beyond simple cutting. However, chamfering is a process beyond simple cutting. The heading text of heading 96.01 provides for, amongst others, worked coral. According to the Explanatory Notes to heading 96.01, for the purposes of this heading, the expression "worked" coral refers to coral materials...

Source: advance_ruling (C-2020-004715)

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) For the definition of the term ‘worked’, see the HS Explanatory Note to heading 9601 , second paragraph.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

For the definition of the term “worked”, the second paragraph of the Explanatory Notes to heading 96.01 applies,mutatis mutandis, to this heading . . . .[TheExplanatory Notesto heading No. 96.01 read as follows: “For the purposes of this heading, the expression ‘worked’ refers to materials which have undergone processes extending beyond the simple preparations permitted in the heading for the...

Source: citt_decision (AP-2009-003)