HS code · 6-digit subheading

HS Code 3006.40 – Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements

HS code 3006.40 is the 6-digit subheading for pharmaceutical goods, dental cements and other dental fillings, bone reconstruction cements. It is used for glass ionomer cements, zinc oxide eugenol cements, composite resin fillings, amalgam fillings and calcium phosphate cements.

What HS 3006.40 covers

This HS code encompasses pharmaceutical goods such as dental cements, other dental fillings, and bone reconstruction cements. These specialized materials are crucial for restorative dentistry and orthopedic bone repair procedures globally. The international trade involves manufacturers of dental and medical biomaterials, supplying dental clinics, hospitals, and orthopedic surgeons. Key factors influencing this market include biocompatibility, mechanical strength, durability, ease of application, and adherence to international standards for medical devices. The market is driven by the high prevalence of dental caries, an aging population requiring bone repair and joint replacements, and continuous advancements in biomaterials science that offer improved patient outcomes and longevity of restorations.

Covers
  • Glass ionomer cements
  • Zinc oxide eugenol cements
  • Composite resin fillings
  • Amalgam fillings
  • Calcium phosphate cements
  • Bone graft cements
  • Root canal sealers
Examples
  • Fuji IX GP (glass ionomer)
  • IRM Intermediate Restorative Material (ZOE)
  • Filtek Supreme Ultra (composite)
  • Palacos Bone Cement
  • CMW Bone Cement

Codes often confused with 3006.40

Common mistake. Can be confused with 340700 (modelling pastes, dental waxes) if not clearly identified as a filling or cement, or 9021 (orthopedic appliances) if the material is part of a larger implant system.

3407.00Modelling pastes; preparations known as dental wax, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms, other preparations for use in dentistry90.21Orthopaedic appliances; including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other which are worn, carried or implanted in the body to compensate for a defect or disability

Top exporters and importers of HS code 300640, 2025

In 2025, the largest exporter of HS code 300640 in UN Comtrade data was Germany, with 29% of world exports; the largest importer in UN Comtrade data was the United States, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 Germany $1.0B
  2. 2 United States $405M
  3. 3 Switzerland $321M

World total: $3.4B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $500M
  2. 2 Germany $465M
  3. 3 Netherlands $244M

World total: $3.5B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for 3006.40 3

Brazil splits HS 3006.40 into 3 NCM codes, Mercosur's 8-digit tariff lines.

  1. 3006.40.1 Dental cements and other dental fillingsCimentos e outros produtos para obturação dentária Group
  2. 3006.40.11 Dental cementsCimentos
  3. 3006.40.12 Other dental filling materialsOutros produtos para obturação dentária
  4. 3006.40.20 Bone reconstruction cementsCimentos para reconstituição óssea

All Brazil NCM codes in heading 30.06 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 3006.40

What is HS code 300640?

HS code 300640 is a 6-digit subheading in the Harmonized System that covers: Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements. This HS code encompasses pharmaceutical goods such as dental cements, other dental fillings, and bone reconstruction cements. These specialized materials are crucial for restorative dentistry and orthopedic bone repair procedures globally. The international trade involves manufacturers of dental and medical biomaterials, supplying dental clinics, hospitals, and orthopedic surgeons. Key factors influencing this market include biocompatibility, mechanical strength, durability, ease of application, and adherence to international standards for medical devices. The market is driven by the high prevalence of dental caries, an aging population requiring bone repair and joint replacements, and continuous advancements in biomaterials science that offer improved patient outcomes and longevity of restorations.

What products fall under HS code 300640?

Glass ionomer cements, Zinc oxide eugenol cements, Composite resin fillings, Amalgam fillings, Calcium phosphate cements, Bone graft cements, Root canal sealers

What are common misclassifications for HS code 300640?

Can be confused with 340700 (modelling pastes, dental waxes) if not clearly identified as a filling or cement, or 9021 (orthopedic appliances) if the material is part of a larger implant system.

Which countries are the top exporters of goods under HS code 300640?

In 2025, the top exporters of HS code 300640 in UN Comtrade data were Germany ($1.0B, 29% of world exports), the United States ($405M) and Switzerland ($321M). World exports came to about $3.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 300640?

In 2025, the top importers of HS code 300640 in UN Comtrade data were the United States ($500M, 14% of world imports), Germany ($465M) and the Netherlands ($244M). World imports came to about $3.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 300640 structured?

HS code 300640 is a 6-digit subheading under the Harmonized System. The first 2 digits (30) identify the chapter, digits 3-4 (06) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 300640?

Brazil splits HS code 300640 into 3 NCM codes: 3006.40.11 (Dental cements), 3006.40.12 (Other dental filling materials), 3006.40.20 (Bone reconstruction cements). The first 6 digits of each match the HS code.