HS Code for Dental amalgam

Dental amalgam is classified under HS code 2843.90, which pertains to inorganic or organic compounds of precious metals and amalgams of precious metals. Dental amalgam is a restorative material used to fill cavities caused by tooth decay. It is a mixture of metals, consisting of liquid mercury and a powdered alloy composed of silver, tin, and copper. Because the primary components include precious metals (silver) and the resulting mixture is chemically defined as an amalgam, it falls under Chapter 28 of the Harmonized System. This chapter covers chemicals and precious metal compounds. Even though the product is used exclusively in dentistry, the General Rules for Interpretation (GRI) dictate that a product specifically described by its chemical composition in Chapter 28 takes precedence over more general medical headings when the product is not yet a finished medical device.

Products Included

• Silver-tin dental alloy powder
• Pre-capsulated dental amalgam (mercury and alloy)
• Non-gamma-2 dental amalgams
• High-copper dental amalgams
• Amalgams of silver and mercury for dental restoration

Common Misclassification

Dental amalgam is frequently misclassified under HS code 3006.40, which covers dental cements and other dental fillings. While 3006.40 is the correct code for composite resins and cements, metallic amalgams are specifically excluded from that heading and directed toward 2843.90 due to their precious metal content. Another error is using 7106.92 for silver alloys; however, once mercury is added to create an amalgam, 2843.90 becomes the specific code.

FAQ

What is the HS code for dental amalgam?

The correct HS code for dental amalgam, due to its silver and mercury composition, is 2843.90.

Are composite white fillings classified under the same code?

No, composite (tooth-colored) fillings are classified under HS code 3006.40, as they are considered dental cements rather than metallic amalgams.