HS Code for Dental fillings

Dental fillings and cements are classified under HS code 3006.40. This code is situated within Chapter 30, which covers pharmaceutical products. Heading 3006 is dedicated to pharmaceutical goods specified in Note 4 to this Chapter, which includes sterile surgical catgut, sterile tissue adhesives, and dental cements. Subheading 3006.40 specifically identifies dental cements and other dental fillings, as well as bone reconstruction cements. The classification logic relies on the chemical and medicinal nature of these substances, which are designed to be biocompatible and often contain therapeutic agents to promote healing or prevent further decay. These materials are distinct from bulk chemicals because they are prepared specifically for dental or surgical use. Even if the material is a polymer or a metal amalgam, its specialized preparation for restorative dentistry dictates its placement in Chapter 30 rather than Chapter 39 (plastics) or Chapter 28/29 (chemicals). The inclusion of bone reconstruction cements in this code further emphasizes its role in covering materials used for internal structural repair within the human body.

Products Included

• Composite resin filling materials
• Glass ionomer cements (GIC)
• Dental amalgams (silver-mercury alloys)
• Zinc phosphate and polycarboxylate cements
• Temporary filling materials (e.g., IRM)
• Cavity liners and bases
• Bone reconstruction cements for dental surgery

Common Misclassification

A frequent misclassification occurs with HS code 3407.00, which covers dental wax and impression materials. While both are used in dentistry, 3407.00 is for temporary modeling materials, whereas 3006.40 is for permanent or semi-permanent restorative fillings. Another error involves classifying composite resins under 3907 (polyacetals/epoxides) or 3214 (glaziers' putty/resin cements). However, Note 4 to Chapter 30 explicitly directs dental fillings to 3006.40, overriding general material classifications.

FAQ

What is the HS code for dental fillings?

The HS code for dental fillings, including composite resins and cements, is 3006.40.

Does this code include materials used for bone grafting in dental surgery?

Yes, HS code 3006.40 specifically includes bone reconstruction cements, which are often used in dental bone grafting and oral surgery procedures.