Explanatory notes
… to headings 05.05 to 05.08). The heading therefore covers pieces of ivory, bone, tortoise‑shell, horn, antlers, coral, … plates, rods, etc., cut to shape (including square or rectangular) or polished or otherwise worked by grinding, … in butts of firearms fall in headings 92.09 and 93.05 respectively. However, worked materials not identifiable as …