Chapter 96 is the miscellaneous manufactured articles chapter in the HS classification system, covering various manufactured articles not specifically named in other chapters, such as brushes, buttons, lighters, combs, hairpins, perfume sprayers, and worked bone, horn, ivory, tortoise-shell and other materials and articles thereof. This chapter is characterized by a wide variety of goods, mostly daily necessities or ornaments, and the materials are often processed to some extent but do not constitute articles more specifically named in other chapters. Heading 9601 covers worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials. These materials must be worked (e.g., carved, ground, polished, etc.) but not more specifically named in other headings. It includes finished products such as carvings, jewelry boxes, button blanks, etc., but excludes unworked raw materials (classified in Chapter 5 or Chapter 3, etc.) or articles that constitute complete goods of other chapters. Code 960190 consists of 6 digits. The first 2 digits "96" represent Chapter 96 (miscellaneous manufactured articles), indicating that the goods belong to miscellaneous manufactured articles not named in other chapters. The 3rd-4th digits "01" represent heading 9601, i.e., worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials. The 5th-6th digits "90" is the subheading, indicating articles of other animal carving materials other than specifically named materials such as ivory and tortoise-shell, such as worked bone, horn, etc. Note that subheading 960110 is worked ivory and articles thereof, while 960190 covers other materials. The goods are worked bone, tortoise-shell and articles thereof. Since the materials are worked and do not constitute articles more specifically named in other chapters, they are classified under 960190. If they were unworked bone or tortoise-shell, they should be classified in Chapter 5 or Chapter 3; if they were imitation jewelry or buttons, they would be classified under 7117 or 9606 respectively. Therefore, 960190 is the correct code specifically for worked animal carving material articles.

Product Name: Declare the Chinese and English names of the goods, which must be specific and clear, such as "worked bone articles", "tortoise-shell carvings", etc., avoiding vague terms. Material: State the materials used for the goods, such as cattle bone, tortoise-shell, antlers, etc., and indicate whether they have been processed. Processing Technique: Describe the processing method, such as carving, grinding, polishing, cutting, etc., to prove its worked status. Use: State the specific use of the goods, such as ornaments, jewelry accessories, handicrafts, etc., which helps with classification. Status: Indicate whether it is a finished product, semi-finished product, or component, such as "finished carved ornament", "semi-finished bone beads". Specifications/Model: Fill in the dimensions, weight, model, etc. of the goods, such as "length 10cm, width 5cm, weight 50g". Brand: If there is a brand, declare the brand name; if no brand, fill in "None". GTIN: If there is a Global Trade Item Number (GTIN), declare it; if not, fill in "None". Product Name: Worked cattle bone carved ornament; Material: Cattle bone; Processing Technique: Carving, grinding, polishing; Use: Home decoration; Status: Finished product; Specifications/Model: Length 15cm, width 8cm, height 5cm, weight 200g; Brand: None; GTIN: None. Mistaking worked bone for unworked bone (Chapter 5), ignoring the worked status. Tortoise-shell articles are subject to endangered species control; failing to provide CITES certificate. Confusing bone articles with ivory articles, incorrectly classifying under 960110. Incomplete declaration elements, such as missing processing technique or use, leading to classification disputes.

The core classification criteria are based on the material and processing status of the goods. First, the material must be animal carving material (such as bone, tortoise-shell, horn, etc.) and must be worked (carved, ground, etc.) but not constitute articles more specifically named in other headings. If the material is ivory, classify under 960110; if it is imitation jewelry, classify under 7117; if it is buttons, classify under 9606. In addition, attention must be paid to endangered species control, such as tortoise-shell which is an endangered species and requires CITES certificate. 960110 Worked ivory and articles thereof: 960110 specifically refers to ivory material, while 960190 covers other animal carving materials such as bone, tortoise-shell, horn, etc. The materials are different, and ivory is strictly controlled. 050690 Other unworked bone and horn: 050690 is unworked bone, horn, etc., while 960190 is worked articles. The key difference is whether it has been carved, ground, etc. 711790 Other imitation jewelry: 711790 is imitation jewelry, usually made of base metal or plastic, while 960190 is articles of animal carving materials, with different materials. 960621 Plastic buttons: 960621 is plastic buttons, while 960190 may include bone buttons, but if bone buttons constitute buttons, they should be classified under 9606, not 9601. 970300 Original sculptures: 970300 is original artistic sculptures, while 960190 is general carved articles, usually mass-produced, not original artworks. Is the material an animal carving material? Has it been worked (carved, ground, etc.)? Does it constitute an article more specifically named in other headings? Does it involve endangered species control? Are the declaration elements complete and accurate?

How to check the tax rate for HS code 960190? You can check through the General Administration of Customs website, the International Trade Single Window, or professional classification databases. Enter code 960190, select the corresponding country/region, and the import tariff, VAT, and other tax rates will be displayed. Note that tax rates are subject to policy adjustments, and the latest published rates should be used. How to distinguish between worked bone articles and unworked bone articles? Worked bone articles refer to those that have been carved, ground, polished, etc., with a specific shape or use; unworked bone is only simply cleaned, cut, or dried. The former is classified under 960190, the latter under 050690. What special documents are required for importing/exporting tortoise-shell articles? Tortoise-shell belongs to CITES Appendix I species, and import/export requires a CITES permit certificate, otherwise trade is prohibited. It is recommended to apply in advance to the National Endangered Species Import and Export Management Office. What codes are easily confused with bone carving handicrafts during classification? Easily confused with 960110 (ivory articles), 970300 (original sculptures), 711790 (imitation jewelry). The key is the material: ivory goes to 960110, original artworks to 970300, imitation jewelry to 711790, and bone carvings to 960190. How to describe the processing technique during declaration? The processing method should be specifically described, such as "hand-carved", "machine-ground", "polished", etc., and the post-processing status (e.g., finished product, semi-finished product) should be indicated. Avoid vague terms like "processed" to facilitate customs classification. Are goods under 960190 eligible for export tax rebate? Export tax rebate depends on the commodity code and the country's rebate policy. Some animal products may not be eligible for rebate, or may even be prohibited from export. It is recommended to check the latest export tax rebate rate database or consult the local customs. What should be noted when selling bone carving handicrafts via cross-border e-commerce? Ensure the goods have a legal source and do not involve endangered species. Declare the product name, material, processing technique, etc. truthfully, avoiding undervaluation or false declaration. Also note the import restrictions of the destination country, such as the United States has additional requirements for certain animal products. If bone articles are used for jewelry accessories, should they be classified under 960190 or 7117? If the bone articles have been made into jewelry (such as necklaces, earrings), classify under 7117; if they are only jewelry accessories (such as unassembled bone beads), classify under 960190. The key is whether they constitute complete jewelry.