0507

Analysis

Heading 0507 of the Harmonized Tariff Schedule covers ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.

Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 0507.10 (unnamed, 1 line) and 0507.90 (unnamed, 1 line).

Its median rate of duty-free sits at the 38th percentile of the headings in chapter 05.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.