Chapter notes
Chapter 5 - 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 No. 05.05 and parings and similar waste of raw
hides or skins of heading No. 05.11 (Chapter 4l 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 No. 96.03).
2. For the purposes of heading No. 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 this Nomenclature elephant, 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 and tails of equine or bovine
animals.