Subheading · Chapter 96 · Heading 9601

9601.90

9601.90: Worked ivory, bone, tortoiseshell, horn, antlers, coral: other

Official description Other

9601.90 is a six-digit subheading of heading 9601, worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and…, chapter 96.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9601 90 00 00 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    2018 No. 1034
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£1.3m+4.3% · previous 12 months
Average import price£13.00 per kg
Jan 2024: £62kFeb 2024: £81kMar 2024: £68kApr 2024: £129kMay 2024: £173kJun 2024: £67kJul 2024: £76kAug 2024: £52kSept 2024: £62kOct 2024: £125kNov 2024: £96kDec 2024: £119kJan 2025: £88kFeb 2025: £69kMar 2025: £90kApr 2025: £132kMay 2025: £130kJun 2025: £88kJul 2025: £149kAug 2025: £101kSept 2025: £118kOct 2025: £92kNov 2025: £137kDec 2025: £139kJan 2026: £115kFeb 2026: £79kMar 2026: £157kApr 2026: £123kMay 2026: £109kJun 2026: £58kJul 2026: £111kAug 2026: £63k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
India £450k 34.6% -11.1%
China £163k 12.6% +8.6%
Spain £155k 11.9% -10.2%
Vietnam £140k 10.8% +25.2%
Philippines £130k 10% -13.8%
Italy £80k 6.2% +580.9%
Latvia £54k 4.1% +87.1%
France £40k 3% +202.7%

Same subheading in other tariffs

World trade in 2024

9601.90 · US$126m

Trade value (US$) no reported trade < US$47kUS$47k+US$267k+US$4m+> US$10m

Exports: 123
  1. India: US$15m
  2. China: US$14m
  3. Mexico: US$13m
  4. Philippines: US$10m
  5. Germany: US$10m
  6. Vietnam: US$9m
  7. Australia: US$7m
  8. Hong Kong SAR China: US$5m
  9. United States: US$5m
  10. Indonesia: US$4m
  11. Japan: US$4m
  12. Canada: US$4m
  13. Italy: US$3m
  14. Taiwan: US$3m
  15. Brazil: US$2m
  16. Czechia: US$2m
  17. Slovakia: US$2m
  18. Spain: US$2m
  19. South Africa: US$2m
  20. France: US$1m
  21. Hungary: US$1m
  22. South Korea: US$1m
  23. United Kingdom: US$999k
  24. Netherlands: US$723k
  25. Thailand: US$599k
  26. Denmark: US$582k
  27. Switzerland: US$506k
  28. Pakistan: US$316k
  29. Israel: US$312k
  30. Belgium: US$267k
  31. Sweden: US$252k
  32. Senegal: US$243k
  33. Tunisia: US$214k
  34. Finland: US$200k
  35. Myanmar (Burma): US$184k
  36. Singapore: US$183k
  37. Kuwait: US$178k
  38. New Zealand: US$177k
  39. Poland: US$165k
  40. Malaysia: US$155k
  41. Nepal: US$152k
  42. Madagascar: US$143k
  43. Uganda: US$128k
  44. Zambia: US$128k
  45. Austria: US$123k
  46. Nigeria: US$117k
  47. Türkiye: US$113k
  48. Ukraine: US$105k
  49. Iceland: US$90k
  50. Slovenia: US$84k
  51. Morocco: US$82k
  52. Bulgaria: US$70k
  53. Solomon Islands: US$68k
  54. Serbia: US$61k
  55. Lebanon: US$61k
  56. Romania: US$52k
  57. Russia: US$52k
  58. Egypt: US$50k
  59. Latvia: US$47k
  60. Kenya: US$45k

Top exporters

RankCountryValueShare
1 India US$15m 11.5%
2 China US$14m 11.1%
3 Mexico US$13m 10.2%
4 Philippines US$10m 8.1%
5 Germany US$10m 7.6%
6 Vietnam US$9m 7%
7 Australia US$7m 5.3%
8 Hong Kong SAR China US$5m 4.3%
9 United States US$5m 4%
10 Indonesia US$4m 3.4%

Top importers

RankCountryValueShare
1 United States US$40m 31.6%
2 France US$16m 12.3%
3 Italy US$10m 7.5%
4 Japan US$8m 6.3%
5 Germany US$6m 5%
6 Hong Kong SAR China US$5m 3.9%
7 Philippines US$5m 3.8%
8 China US$4m 2.9%
9 Switzerland US$3m 2.7%
10 Taiwan US$3m 2.1%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 15%median duty
  • 17number of duty-free countries (MFN)
  • 55%highest: Wallis & Futuna, Angola, Cape Verde

164

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 15% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 0% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.5% 2023
Cape Verde 50% 2023 · HS 2017
Cayman Islands 36% 22% – 50% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 20% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 30% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 10% 0% – 15% 2023
Iran 26% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 2% 0% – 4.1% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 25% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 27%* 25% – 28% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 7.9% 5% – 15% 2023
Maldives 25% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 3.6% 3% – 5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 15% 2023
Paraguay 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 15% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 25% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 4% 0% – 8% 2023
Sri Lanka 10% 0% – 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 10% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 25% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 19%* 18% – 20% 2023
Syria 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 25% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 18% 15% – 20% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 23% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 1.4% 0% – 3.7% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 55% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.2% 0.2% – 0.3% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89911 Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl & other animal carving material, & articles of these materials (including articles obtained by moulding)
End use (BEC Rev. 5)
Capital goods · BEC 712020
CPC 2.1 product
38999 Articles n.e.c. (including candles, tapers, skins of birds with their feathers, artificial flowers, entertainment articles, hand sieves, hand riddles, vacuum flasks, tailors dummies, animated displays used for shop window dressing, and parts n.e.c.)
ISIC Rev. 4 activity
3290 Other manufacturing n.e.c.

Earlier HS editions

HSCode
20179601.90unchanged
20129601.90unchanged
20079601.90unchanged
20029601.90unchanged
19969601.90unchanged
19929601.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 6

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N329646 U.S. CBP 9 December 2022 · 9601.90.20.00

    The tariff classification of worked shell from China.

  • N329204 U.S. CBP 17 November 2022 · 9601.90.20.00

    The tariff classification of shaped mollusk shells from the Philippines.

  • N327545 U.S. CBP 25 August 2022 · 9601.90.60.00

    The tariff classification of partially worked bones from Vietnam.

  • H293170 U.S. CBP 28 June 2021 · 9601.90.40

    Revocation of NY N285626; Modification of NY N123795 and NY N284708; Classification of Coral Beads for Jewelry and Jewelry with Abalone

  • N288399 U.S. CBP 14 August 2017 · 9601.90.60.00

    The tariff classification of “fashion accessory belts” from Tibet.

  • 600009795 HMRC 6 February 2024 – 5 February 2027 · 9601 90 00 00

    A Buffalo horn, used as a chewing toy/snack for dogs. Packaged in a plastic bag.

Subheading 9601.90 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 9601.90; the duty is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £1.3m (up 4% on the year before), at an average of £13.00 per kg; India supplied 35%, followed by China.

World trade in these goods reached US$126m in 2024, down 5.3% on 2023.

India was the largest exporter with 11.5% of the total, ahead of China.

Products classified here

Questions and answers

What is the HS code for worked ivory, bone, tortoiseshell, horn, antlers, coral: other?

Worked ivory, bone, tortoiseshell, horn, antlers, coral: other fall under HS subheading 9601.90, part of heading 9601, in section XX of the Harmonized System.

What is the import duty on worked ivory, bone, tortoiseshell, horn, antlers… in the UK?

Under the UK Global Tariff, imports under 9601.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on worked ivory, bone, tortoiseshell, horn, antlers… in the EU?

Under the EU Combined Nomenclature, imports under 9601.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most worked ivory, bone, tortoiseshell, horn, antlers…?

India, with US$15m in 2024 (11.5% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were India (35%), China (13%) and Spain (12%), out of total imports of £1.3m.

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Typical products

Everyday names, not part of the legal text.