Elephant ivory is subject to CITES Appendix I controls, requiring both an export permit from the country of origin and a US Fish & Wildlife Service import permit. Antique ivory (over 100 years old) may qualify for a CITES exemption but requires documented provenance. Classification and admissibility are complex; consult a licensed customs broker and the US Fish & Wildlife Service before shipment.

Materials that have been cleaned, bleached, dried, or cut to basic shapes without further shaping or finishing are generally considered 'simply prepared' and remain classifiable here. Once the material is carved, polished to a finished form, or incorporated into a product, it typically advances to a worked-material or finished-goods heading. The precise boundary depends on the degree of processing and the intended use.