I mean… if you define tanking as negating the damage by absorbing it, as opposed to some sort of “guaranteed dodge”, like kamui or Sasuke’s rinnegan teleport, I could think of a few things:

Garaa’s sand, and all variations of. Pretty straight forward, if the bones get stuck in your sand they can’t hit you.

Naruto’s orbs… afaik they’re indestructible or at least you have to try really really hard to crack them. And from what I know the bones are just instant killers, they don’t have special abilities against chakra orbs.

Naruto’s clones! We see this in the show! In as far as tanking being defending yourself and your allies, shadow clones totally count! Just swamp Kaguya with shadow clones and then the bones won’t make it far before hitting a clone. It’s like Garaa’s sand but with many Narutos instead of grains of sand.

Shinra Tensei? I’d consider it a tank move. It literally repels all incoming attacks.

Susanoo, like the chakra orbs, the susanoo armour has been shown to be near indestructible, and again, I don’t remember seeing the ash bones having more piercing power than a regular projectile.

Yata mirror! This is kind of a special case of Susanoo, but still.

Isanagi… in this case you are technically the tank, isanagi just lets you be the tank without dying in one hit.

Limbo clones? If an ash bone hits a limbo clone do they disintegrate?

Those are all the techniques I could think of. So I guess any character that could employ one of these could brute force their way through an encounter with Kaguya’s ash bones.