UK Harmonised System · Section I — Live animals; animal products

Chapter 05 — Products of animal origin, not elsewhere specified or included

9 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

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 fur skins), other than goods of heading [0505](/headings/0505) and parings and similar waste of raw hides or skins of heading [0511](/headings/0511) (Chapter [41](/chapters/41) or [43](/chapters/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 [9603](/headings/9603)). 2. For the purposes of heading [0501](/headings/0501), 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 the nomenclature, elephant, hippopotamus, 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 or tails of equine or bovine animals. Heading [0511](/headings/0511) covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

Headings in Chapter 05

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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