0508.00.00.00 - Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof

This HTS category, 0508.00.00.00, encompasses a specific group of natural materials derived from marine organisms. It includes unworked or simply prepared coral, as well as shells from molluscs, crustaceans, and echinoderms. This also covers cuttlebone, in its raw form or simply prepared but not shaped, along with any resulting powder or waste from these materials. The key is that these items are in a fundamental state, not significantly altered beyond initial collection or basic cleaning.

When classifying items within Chapter 5, which deals with animal products not elsewhere specified or included, it's crucial to differentiate this entry. Unlike the preceding headings in Chapter 5, which focus on live animals (Chapters 1-4), animal feeds, or rendered animal fats and oils, heading 0508 is specifically for the skeletal and protective structures of certain marine invertebrates. It should not be confused with other HTS headings that might cover finished goods made from these materials, such as jewelry or decorative items, which would be classified under headings reflecting their further processing and end use.

As a leaf node, HTS 0508.00.00.00 has no further subcategories for subdivision. Therefore, classification within this heading relies on accurately identifying the material as coral, shells, or cuttlebone in its unworked or simply prepared state. Examples include whole or broken seashells, coral fragments, or raw cuttlefish bone. The "simply prepared" aspect typically refers to cleaning, drying, or breaking into smaller pieces, but not to cutting to a specific shape or polishing to create a finished product.