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Heading 0505 : Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.
This heading covers :(1) Skins and other parts of birds (e.g., heads, wings) with their feathers or down, and (2) Feathers and parts of feathers (whether or not with trimmed edges), and down,
provided they are either unworked, or merely cleaned, disinfected or treated for preservation, but not otherwise worked or mounted. The heading also covers powder, meal and waste of feathers or parts of feathers.
The goods of this heading are of a kind intended for use as bed feathers, for ornamental purposes (usually after further preparation) or for other purposes. For classification purposes, no distinction is made between the different kinds of feathers.
The parts of feathers of this heading include feathers split along their length, barbs cut from the scape or attached to a thin shaving of the scape (whether or not with trimmed edges), quills and scapes.
Feathers and down packed for retail sale in cloth bags and clearly of a kind not constituting cushions or pillows are classified in this heading. Feathers simply strung together for convenience of transport also remain classified in this heading.
The heading excludes skins and other parts of birds, feathers and parts of feathers which have undergone working other than that permitted in this heading (e.g., bleaching, dyeing, curling or waving), or which have been mounted, and articles of feathers, etc.; these are generally classified in heading 67.01 (see the Explanatory Note thereto). Worked quills, and articles made from quills, however, are classified according to their character (e.g. : angling floats ‑ heading 95.07, toothpicks heading 96.01). Subheading Explanatory Note. Subheading 0505.10
"Feathers of a kind used for stuffing" means feathers of poultry (in particular goose or duck), of pigeon, of partridge or the like, other than large wing or tail feathers and large feathers rejected on grading. "Down" is the finest and softest part of the plumage of goose or duck in particular and differs from feathers in not having rigid scapes. Such feathers and down are mainly used for stuffing articles of bedding or other articles such as cushions and insulating clothing (for example, anoraks).
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clhs@clhs.co.kr 
070-4214-8300