For the purposes of this heading, the expression “worked” refers to materials which have undergone processes extending beyond the simple preparations permitted in the heading for the raw material in question (see the Explanatory Notes to headings 05.05 to 05.08). The heading therefore covers pieces of ivory, rods, etc., cut to shape (including square or rectangular) or polished or otherwise worked by grinding, drilling, milling, turning, etc. However, pieces which are identifiable as parts of articles are excluded from this heading if such parts are covered by another heading of the Nomenclature. Thus, piano-key plates and plates for insertion in butts of firearms fall in headings 92.09 and 93.05 respectively. However, worked materials not identifiable as parts of articles remain classified in this heading (e.g., simple discs, plates or strips for inlaying, etc., or for subsequent use in the manufacture of piano-keys).
Heading 9602 includes sheets of unhardened gelatine cut to shape other than square or rectangular. Sheets cut to rectangular (including square) shape, whether or not surface worked, fall in heading 35.03 or in Chapter 49 (e.g., postcards)(see the Explanatory Note to heading 35.03). Articles of unhardened gelatine include, for example:
Small discs for sticking billiard cue tips.
Capsules for pharmaceutical products and for mechanical lighter fuel.'
| CN code | Description | Qualification and explanation |
|---|---|---|
| (1) | (2) | (3) |
| ex 9602 00 00 | Worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatine | Empty capsules of unhardened gelatine for food or animal consumption; specific requirements are set out in Row 5 of Table 1 in Section 1 of Chapter I of Annex XIV to Regulation (EU) No 142/2011 for animal consumption. |