… Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal …
Explanatory notes
… 96.01 ‑ Worked ivory, bone, tortoise‑shell, horn, antlers, coral, mother‑of‑pearl and other animal … or otherwise worked by grinding, drilling, milling, turning, etc. However, pieces which are identifiable as … walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory …