The products of this heading are used mainly as carving materials, for the manufacture of glue and gelatin or as fertilisers.
The heading covers :(1) Bones and horn‑cores (inner bones of horns), unworked or defatted (bones from which the fat has been removed by various processes). (2) Bones, simply prepared (but not cut to shape), i.e., not having undergone processes extending beyond simple sawing for the removal of superfluous parts, cutting (crosswise or lengthwise), sometimes followed by rough planing or bleaching. The heading therefore excludes rectangular (including square) plates and sheets and other shapes, whether or not polished or otherwise worked, and products obtained by moulding powdered bone; all these goods fall in heading 96.01 or in other more specific headings. (3) Bones treated with acid, i.e., bones, the calcareous part of which has been dissolved by means of hydrochloric acid, and which, without having lost their original form, retain only their cellular tissue and cartilaginous parts (ossein) which can be easily transformed into gelatin. (4) Degelatinised bones from which the gelatin has been removed by steaming and which are usually in the form of powder (steam bone flour). (5) Powder and waste of bones (including crushed bones), e.g., that produced by working the bone.
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