Subheading · Chapter 96 · Heading 9601
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
Rates by national line · UK Global Tariff
UK lines →- 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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £450k | 34.6% | -11.1% | |
| £163k | 12.6% | +8.6% | |
| £155k | 11.9% | -10.2% | |
| £140k | 10.8% | +25.2% | |
| £130k | 10% | -13.8% | |
| £80k | 6.2% | +580.9% | |
| £54k | 4.1% | +87.1% | |
| £40k | 3% | +202.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$47kUS$47k+US$267k+US$4m+> US$10m
Exports: 123
- India: US$15m
- China: US$14m
- Mexico: US$13m
- Philippines: US$10m
- Germany: US$10m
- Vietnam: US$9m
- Australia: US$7m
- Hong Kong SAR China: US$5m
- United States: US$5m
- Indonesia: US$4m
- Japan: US$4m
- Canada: US$4m
- Italy: US$3m
- Taiwan: US$3m
- Brazil: US$2m
- Czechia: US$2m
- Slovakia: US$2m
- Spain: US$2m
- South Africa: US$2m
- France: US$1m
- Hungary: US$1m
- South Korea: US$1m
- United Kingdom: US$999k
- Netherlands: US$723k
- Thailand: US$599k
- Denmark: US$582k
- Switzerland: US$506k
- Pakistan: US$316k
- Israel: US$312k
- Belgium: US$267k
- Sweden: US$252k
- Senegal: US$243k
- Tunisia: US$214k
- Finland: US$200k
- Myanmar (Burma): US$184k
- Singapore: US$183k
- Kuwait: US$178k
- New Zealand: US$177k
- Poland: US$165k
- Malaysia: US$155k
- Nepal: US$152k
- Madagascar: US$143k
- Uganda: US$128k
- Zambia: US$128k
- Austria: US$123k
- Nigeria: US$117k
- Türkiye: US$113k
- Ukraine: US$105k
- Iceland: US$90k
- Slovenia: US$84k
- Morocco: US$82k
- Bulgaria: US$70k
- Solomon Islands: US$68k
- Serbia: US$61k
- Lebanon: US$61k
- Romania: US$52k
- Russia: US$52k
- Egypt: US$50k
- Latvia: US$47k
- Kenya: US$45k
Trade value (US$) no reported trade < US$21kUS$21k+US$196k+US$995k+> US$5m
Imports: 171
- United States: US$40m
- France: US$16m
- Italy: US$10m
- Japan: US$8m
- Germany: US$6m
- Hong Kong SAR China: US$5m
- Philippines: US$5m
- China: US$4m
- Switzerland: US$3m
- Taiwan: US$3m
- South Korea: US$3m
- Netherlands: US$2m
- United Kingdom: US$2m
- Australia: US$1m
- Spain: US$1m
- Canada: US$1m
- Czechia: US$1m
- Türkiye: US$995k
- Poland: US$962k
- India: US$875k
- French Polynesia: US$857k
- Belgium: US$804k
- United Arab Emirates: US$804k
- Slovakia: US$798k
- Greece: US$783k
- Vietnam: US$680k
- Indonesia: US$591k
- Austria: US$547k
- Norway: US$449k
- Thailand: US$346k
- New Zealand: US$329k
- Denmark: US$313k
- Sweden: US$306k
- Portugal: US$277k
- Croatia: US$268k
- Romania: US$257k
- Morocco: US$247k
- Brazil: US$237k
- Singapore: US$229k
- Mexico: US$209k
- Iceland: US$209k
- Ireland: US$201k
- Israel: US$196k
- Russia: US$156k
- Serbia: US$135k
- Tunisia: US$133k
- Bulgaria: US$123k
- Paraguay: US$117k
- Myanmar (Burma): US$116k
- Chile: US$105k
- Qatar: US$104k
- Mauritius: US$100k
- Seychelles: US$99k
- South Africa: US$97k
- Bahamas: US$95k
- Maldives: US$91k
- Malaysia: US$83k
- Peru: US$82k
- Slovenia: US$74k
- Saudi Arabia: US$71k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$15m | 11.5% | |
| 2 | US$14m | 11.1% | |
| 3 | US$13m | 10.2% | |
| 4 | US$10m | 8.1% | |
| 5 | US$10m | 7.6% | |
| 6 | US$9m | 7% | |
| 7 | US$7m | 5.3% | |
| 8 | US$5m | 4.3% | |
| 9 | US$5m | 4% | |
| 10 | US$4m | 3.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$40m | 31.6% | |
| 2 | US$16m | 12.3% | |
| 3 | US$10m | 7.5% | |
| 4 | US$8m | 6.3% | |
| 5 | US$6m | 5% | |
| 6 | US$5m | 3.9% | |
| 7 | US$5m | 3.8% | |
| 8 | US$4m | 2.9% | |
| 9 | US$3m | 2.7% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 16% | 2018 · HS 2012 | ||
| 15% | 2023 | ||
| 30% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 20% | 2021 · HS 2007 | ||
| 18% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2022 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2022 | ||
| 0% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 6.5% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 36% | 22% – 50% | 2021 · HS 2002 | |
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 30% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 0% – 15% | 2023 | |
| 26% | 2020 · HS 2017 | ||
| 12% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 2% | 0% – 4.1% | 2023 | |
| 5% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 27%* | 25% – 28% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 7.9% | 5% – 15% | 2023 | |
| 25% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 20% | 2023 | ||
| 3.6% | 3% – 5% | 2023 · HS 2017 | |
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 12% | 2017 · HS 2017 | ||
| 13% | 10% – 15% | 2023 | |
| 15% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 4% | 0% – 8% | 2023 | |
| 10% | 0% – 20% | 2023 | |
| 25% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 19%* | 18% – 20% | 2023 | |
| 30% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 18% | 15% – 20% | 2023 · HS 2017 | |
| 20% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 23% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 1.4% | 0% – 3.7% | 2023 | |
| 18% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 25% | 2023 | ||
| 55% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 9601.90 | unchanged |
| 2012 | 9601.90 | unchanged |
| 2007 | 9601.90 | unchanged |
| 2002 | 9601.90 | unchanged |
| 1996 | 9601.90 | unchanged |
| 1992 | 9601.90 | unchanged |
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
The tariff classification of worked shell from China.
- N329204 U.S. CBP
The tariff classification of shaped mollusk shells from the Philippines.
- N327545 U.S. CBP
The tariff classification of partially worked bones from Vietnam.
- H293170 U.S. CBP
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
The tariff classification of “fashion accessory belts” from Tibet.
- 600009795 HMRC
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.
Typical products
Everyday names, not part of the legal text.