CHAPTER 05

 NOTES

1.  This Chapter does not cover:

(a)   Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood,
liquid or dried);
(b)   Hides or skins (including furskins) other than goods of  heading No. 05.05 and parings and similar waste of raw
hides or skins of heading No. 05.11 (Chapter 4l or 43);
(c)   Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d)   Prepared knots or tufts for broom or brush making (heading No. 96.03).

2.  For the purposes of heading No. 05.01, the sorting of hair by length (provided the root ends and tip ends
respectively are not arranged together) shall be deemed not to constitute working.

3.  Throughout this Nomenclature elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of
all animals are regarded as "ivory".

4.  Throughout the Nomenclature the expression "horsehair" means hair of the manes and tails of equine or bovine
animals.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

05.01

Human hair and waste, unworked

0501.0000.00

.

5

5

05.02

Pigs'... bristles; brush making hair; waste

0502.1000.00

Pigs', hogs' or boars' bristles and hair and waste thereof

5

5

0502.9000.00

Other bristles and hair; and waste of such bristles or hair

5

5

05.04

Guts, bladders and stomachs of animals (excl. fish)

0504.0000.00

.

5

5

05.05

Skins and other parts of birds, feathers and down

0505.1000.00

Feathers of a kind used for stuffing; down

5

5

0505.9000.00

Other parts of birds treated for preservation or disinfected

5

5

05.06

Bones and horn-cores

0506.1000.00

Ossein and bones treated with acid

5

5

0506.9000.00

Other bones and horn cores treated with acid or degelatinised;powder &
waste of products

5

5

05.07

Ivory, tortoise-shell, whalebone and whalebone hair, etc, unworked

0507.1010.00

Elephant tusks

5

5

0507.1090.00

Other forms of ivory excluding tusks

5

5

0507.9000.00

.

5

5

05.08

Coral; shells of molluscs, crustaceans, unworked

0508.0000.00

.

5

5

05.10

Ambergris, castoreum, civet and musk; cantharides; etc

0510.0000.00

.

5

5

05.11

Animal products, nes; dead of chapters 1 and 3, unfit for human
consum.

0511.1000.00

Bovine semen

5

5

0511.9100.00

Products of aquatic invertebrates; dead animals of Chapter 3

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

05.11

Animal products, nes; dead of chapters 1 and 3, unfit for human
consum.

0511.9900.00

Other animal products not elsewhere specified, unfit for human
consumption

5

5