Chapter 96 is the miscellaneous manufactured articles chapter in the HS classification system, covering a wide range of manufactured goods that are difficult to classify under other chapters. It mainly includes: worked animal carving material and articles thereof (such as ivory, bone, horn, coral, etc.), articles of vegetable carving material, brooms and brushes, sieves, hand sieves, buttons, slide fasteners, ballpoint pens, pencils, crayons, lighters, smoking pipes, combs, hairpins, scent sprayers and similar appliances, etc. This chapter is a residual chapter; miscellaneous manufactured articles not specified or included in other chapters are preferentially classified under this chapter. Heading 9601 covers worked animal carving material and articles thereof, specifically including: worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles made from these materials. Materials under this heading must be worked (such as carved, cut, ground, polished, etc.); unworked raw materials are classified under Chapter 5 or Chapter 3. This heading also covers articles made from these materials by molding, pressing, etc., but does not include imitation jewelry, jewelry, etc. classified under Chapter 71. HS code 960110 is a six-digit subheading code. The first 2 digits '96' represent Chapter 96 (miscellaneous manufactured articles), indicating that the goods fall within the category of miscellaneous manufactured articles not specified or included in other chapters. The 3rd-4th digits '01' represent heading 9601, specifically referring to worked animal carving material and articles thereof, distinguishing it from other headings under the same chapter such as 9602 (articles of vegetable carving material), 9603 (brooms and brushes), etc. The 5th-6th digits '10' represent subheading 960110, specifically referring to 'worked ivory and articles thereof', further subdivided under heading 9601, distinguishing it from 960190 (other animal carving material and articles thereof). Therefore, 960110 specifically refers to worked products of the specific material ivory and manufactured articles thereof, reflecting the dual limitation of HS codes on material and degree of working. The goods are classified under 960110 rather than other codes for the core reasons that: the material is ivory (animal carving material), and it has been worked (not raw material), and it is not an article more specifically named in other chapters. For example, unworked ivory is classified under Chapter 5 (0507 or 0508), ivory jewelry is classified under Chapter 71 (7113 or 7116), and ivory musical instruments are classified under Chapter 92. Only articles that are neither named in other chapters nor are worked ivory articles are classified under 960110.

Product Name: The specific name of the declared goods, which should accurately reflect the material and use, such as 'ivory carved ornament', 'ivory chopsticks', etc. Material: Clearly declare the material as ivory, and indicate whether it is from African elephant or Asian elephant, etc. (if known). Processing Method: Explain the processing method of the ivory, such as carving, grinding, polishing, cutting, etc., to prove the worked state. Use: Declare the actual use of the article, such as decoration, collection, practical tools, etc. State: Explain whether it is a finished product, semi-finished product, or part, and whether it has undergone further processing. Specifications and Model: Provide specifications such as size, weight, model, etc., to facilitate customs inspection and statistics. Brand: If there is a brand, declare the brand name; if no brand, indicate 'no brand'. GTIN: If there is a Global Trade Item Number (GTIN), declare it; if not, indicate 'none'. Customs declaration example: Product Name: Ivory carved Guanyin ornament Material: Ivory (African elephant) Processing Method: Hand-carved, ground and polished Use: Home decoration State: Finished product Specifications and Model: Height 25cm, width 10cm, weight 500g Brand: No brand GTIN: None HS Code: 9601100090 (Note: Based on national subheading extension, this is for example only) Declaration elements must be consistent with the contract, invoice, and packing list, and the CITES permit for import and export must be attached. Mistakenly classifying raw ivory material (unworked) under 960110, when it should actually be classified under Chapter 5. Ignoring the legal proof of ivory source, leading to customs detention or return. Classifying ivory jewelry under 960110, when it should actually be classified under Chapter 71. Incomplete declaration elements, such as missing processing method or use, affecting classification. Failure to declare brand or GTIN, leading to intellectual property or data issues.

The core criteria for classification include: 1) The material must be ivory, i.e., the tusks or teeth of elephants; 2) It must be worked, such as carved, cut, ground, etc.; unworked ivory is classified under Chapter 5; 3) It is not an article more specifically named in other chapters, such as jewelry under Chapter 71, musical instruments under Chapter 92, weapons under Chapter 93, etc.; 4) It conforms to the residual nature of miscellaneous manufactured articles under Chapter 96. At the same time, note that international trade in ivory is regulated by the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), and classification must be combined with permits. 050710 Unworked ivory: 050710 is unworked ivory, including powder and waste, belonging to raw materials; while 960110 is worked ivory and articles thereof, with the degree of working being the core difference. 960190 Other animal carving material and articles thereof: 960190 covers articles of other animal carving materials such as bone, horn, coral, mother-of-pearl, etc., with different materials; 960110 specifically refers to ivory articles. 711311 Silver jewelry and parts thereof: 711311 is silver jewelry, with precious metal as the material; if ivory jewelry is inlaid with precious metal, it may be classified under 7113, but pure ivory jewelry is classified under 960110? Actually, pure ivory jewelry should be classified under 7116 (articles of pearls, precious or semi-precious stones) or 960110? According to HS notes, ivory jewelry should be classified under 7116 or 7113? Need to verify: in fact, ivory jewelry is usually classified under 7116 (articles of natural or cultured pearls, precious or semi-precious stones), but if it is a carving, it is classified under 960110. The difference should be emphasized here: 7113 is precious metal jewelry, 960110 is ivory carvings. 970300 Original sculptures: 970300 is original sculptures in art collections, including ivory sculptures, but must meet artistic conditions; 960110 is general ivory articles, not requiring artistic value. 920290 Other musical instruments: 920290 is musical instruments; if ivory is used for musical instrument parts, it may be classified under 9209; but independent ivory articles are classified under 960110. Is the material ivory? Has it been worked? Is it more specifically named in other chapters? Is it used for jewelry or musical instruments? Is the CITES certificate attached?

How to query the tax rate for HS code 960110? You can query through the official website of the General Administration of Customs, the International Trade Single Window, or professional classification databases. Tax rates vary by country, trade agreements, origin, etc., and the latest customs announcements should prevail. Also note that ivory products are regulated by CITES and require an import/export permit. What documents are required for import and export of ivory products? CITES import/export permit, endangered species import/export permit, commercial invoice, packing list, contract, etc. are required. Some countries also require certificate of origin and quarantine certificate. Be sure to consult customs and endangered species management departments in advance. How to distinguish between worked ivory and unworked ivory? Worked refers to processing that changes the original form, such as carving, cutting, grinding, polishing, etc.; unworked refers to ivory, powder, waste that retains the original form. Classification is based on the degree of working; unworked is classified under Chapter 5, worked under 960110. Which code should ivory jewelry be classified under? Pure ivory jewelry is usually classified under 7116 (articles of pearls, precious stones), and if inlaid with precious metal, it may be classified under 7113. But if it is an ivory carved ornament, it is classified under 960110. The specific classification depends on the material composition and processing method of the jewelry. What to do if imported ivory products are detained by customs? First confirm whether you hold valid CITES certificates and import/export licenses. If the documents are complete, explain the situation to customs; if the documents are incomplete, you may face return, confiscation, or fines. It is recommended to consult a professional customs broker or lawyer. What is the difference between 960110 and 960190? 960110 specifically refers to worked ivory and articles thereof; 960190 covers other animal carving material and articles thereof, such as bone, horn, coral, mother-of-pearl, etc. Material is the core difference, and the material must be accurately described when declaring. What should be noted when selling ivory products on cross-border e-commerce? Most countries prohibit commercial trade in ivory, and cross-border e-commerce must comply with CITES and local laws. Even if allowed, permits are required, and platform compliance must be ensured. It is recommended to avoid selling ivory products and turn to alternative materials. How to determine whether an ivory product is an antique? Antiques usually refer to items with a certain historical age (such as over 100 years), and legal origin must be proven. Antique ivory products may be classified under 9706 (antiques over 100 years old), but age proof and legal source documents are required. Otherwise, they are still classified under 960110.