Explanatory notes
… permitted in the heading for the raw material in question (see the Explanatory Notes to headings 05.05 to 05.08). The … horn, antlers, coral, mother‑of‑pearl, etc., in the form of sheets, plates, rods, etc., cut to shape (including square … narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory (see Note 3 to …