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Chapter 05 : Products of animal origin, not elsewhere specified or included
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 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 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 96.03). 2. For the purposes of heading 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 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. GENERAL
This Chapter covers a variety of materials of animal origin, unworked or having undergone a simple process of preparation, which are not normally used as food (except certain blood, guts, bladders and stomachs of animals) and which are not dealt with in other Chapters of the Nomenclature.
The following are excluded from this Chapter : (a) Animal fats (Chapter 2 or 15). (b) Uncooked edible skins of animals (Chapter 2) or of fish (Chapter 3). (When cooked, such skins are classified in Chapter 16.) (c) Edible fish fins, heads, tails, maws and other edible fish offal (Chapter 3). (d) Organo‑therapeutic glands or other organs, dried, whether or not powdered (Chapter 30). (e) Fertilisers of animal origin (Chapter 31). (f) Raw hides and skins (except birdskins and parts of birdskins, with their feathers or down, unworked, cleaned, disinfected or treated for preservation, but not otherwise worked) (Chapter 41). (g) Furskins (Chapter 43). (h) Silk and wool and other textile raw materials of animal origin (except horsehair and horsehair waste) (Section XI). (ij) Natural or cultured pearls (Chapter 71).
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