Product classification

HS code for Dental fillings: 3006.40

Pharmaceutical goods, dental cements and other dental fillings, bone reconstruction cements.

Classification of dental fillings under HS 3006.40

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.

Covers
  • 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
Also under 3006.40
  • 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. 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.

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 dentistry39.07Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms32.14Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like

Top exporters and importers of HS 300640 (the code used for dental fillings), 2025

In 2025, the largest exporter of HS 300640 (the code used for dental fillings) 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.

Figures cover everything classified under HS 300640, not only dental fillings.

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 dental fillings

Brazil splits HS 3006.40 into 3 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about dental fillings

What is the HS code for Dental fillings?

The HS code for Dental fillings is 300640 (Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements). The HS code for dental fillings, including composite resins and cements, is 3006.40.

How do I classify Dental fillings for customs?

Dental fillings is classified under HS code 300640 — Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements. This is a 6-digit subheading level code.

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.

Which countries are the top exporters of dental fillings (HS 300640)?

In 2025, the top exporters of HS 300640 (the code used for dental fillings) 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 dental fillings (HS 300640)?

In 2025, the top importers of HS 300640 (the code used for dental fillings) 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.

Is the HS code for Dental fillings the same in all countries?

The base HS code 300640 for Dental fillings is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for dental fillings in Brazil?

Brazil splits HS 300640 into 3 NCM codes, so the right one for dental fillings depends on the product's details: 3006.40.11 (Dental cements), 3006.40.12 (Other dental filling materials), 3006.40.20 (Bone reconstruction cements).