HEADING 05.08 - CORAL AND SIMILAR MATERIALS UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE POWDER AND WASTE THEREOF.

77 COMMODITIES

Coral is the calcareous skeleton of a marine polyp and is generally used for articles of jewellery.

The most important shell for industrial purposes is that used as mother of pearl.

The heading covers :

(1) Coral unworked or from which only the outer crust has been removed.

(2) Coral simply prepared but not otherwise worked i.e. coral not having undergone processes extending beyond simple cutting.

(3) Shells unworked or simply prepared but not cut to shape i.e. shells not having undergone processes extending beyond cleaning or simple cutting.

The heading includes cuttle-fish bone crushed or powdered shells used as animal foodstuffs and waste of shells.

The heading excludes rods rectangular (including square) plates and other shapes whether or not polished or otherwise worked; these fall in heading 96.01 or in other more specific headings.