HS 300640 Dental cements and other dental fillings; bone reconstruction cements

Quick Answer: Dental cements and other dental fillings, along with bone reconstruction cements, imported under HS 300640 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. However, the US also lists a 20% rate, indicating potential specific circumstances or additional duties may apply. This classification covers materials used by dental professionals for filling cavities or for surgical procedures to repair or augment bone. Importers and customs brokers should verify the specific US duty rate applicable to their shipment, as the 20% rate warrants further investigation. CustomTariffs aggregates this information, highlighting the importance of precise classification and rate verification for smooth international trade.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
3006400000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
3006400000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
3006400000 Free — ["kg"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 300640 cover?

This subheading covers dental cements and other dental fillings, as well as bone reconstruction cements. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are materials specifically designed for use in dentistry for filling cavities or for use in surgical procedures to aid in bone repair. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category includes materials like glass ionomer cements, composite resins, and calcium phosphate-based cements used for dental restoration and bone grafting, provided they meet the specific criteria of Heading 3006.

What falls outside HS 300640?

The following products are excluded from HS 300640: general-purpose adhesives, industrial cements, or materials not specifically formulated or intended for dental or bone reconstruction applications. For instance, standard construction cements, glues used in manufacturing, or even basic laboratory chemicals that might have some biocompatibility but are not marketed or used as dental fillings or bone cements would be classified elsewhere. Products intended for cosmetic dentistry that do not involve filling or bone reconstruction, such as certain whitening agents, are also typically excluded.

What are common classification mistakes for HS 300640?

A common error is misclassifying general-purpose medical adhesives or wound closure materials under this subheading. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify products that are used for general medical applications, such as surgical glues for skin closure, which belong to other headings within Chapter 30 or even Chapter 38, instead of these specialized dental and bone cements.

How should importers classify products under HS 300640?

The correct procedure for classifying products under HS 300640 involves a thorough review of the product's intended use and composition. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO Explanatory Notes for Heading 3006. It is crucial to determine if the product is specifically designed and marketed as a dental cement, dental filling, or bone reconstruction cement, and to verify that it does not fall under more specific headings or exclusions.

How is the duty calculated for products under HS 300640?

A shipment of 10 kilograms of "Bio-Oss" bone substitute material, declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem for a similar product under the USITC Harmonized Tariff Schedule, the duty would be calculated as $125.00 USD (2.5% × $5,000). This calculation is based on the declared value and the MFN rate published in the USITC Harmonized Tariff Schedule, as specific weight-based duties are not applicable for this ad valorem rate.

Which trade agreements reduce duties for HS 300640?

Several free trade agreements may reduce the applicable duty rate for HS 300640, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from the European Union, preferential rates or duty-free status may be available under specific bilateral agreements, often requiring an EUR.1 movement certificate. The Generalized System of Preferences (GSP) may also offer reduced or zero duties for eligible goods from developing countries, typically necessitating a GSP Form A.

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Which HS Codes Are Related?

HS 300610 HS 300630 HS 330610 HS 300650 HS 300670 HS 300692

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 300640 (Dental cements and other dental fillings; bone reconstruction cements)?

Import duty rates for HS code 300640 can vary significantly by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under TARIC, the rate is also often 0.00% for most origins. The UK Trade Tariff also lists a 0.0% duty rate for goods originating from many countries. However, it is crucial to verify the specific rate based on the country of origin and any applicable trade agreements, as rates can be higher for goods from countries without preferential trade status.

How is the import duty for HS code 300640 calculated, and can you provide an example?

The duty for HS code 300640 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of dental fillings is valued at $10,000 USD and the applicable duty rate is 3.5% ad valorem, the import duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350.00 (Duty Amount). Always ensure the customs value is correctly determined according to the relevant valuation rules (e.g., WTO Agreement on Customs Valuation).

What specific criteria distinguish dental cements and fillings under HS 300640 from other medical or dental materials?

HS code 300640 specifically covers materials intended for use in dentistry as cements (e.g., for fixing crowns or bridges), fillings (e.g., restorative materials for cavities), or bone reconstruction cements used in surgical procedures. The key classification criterion is the intended use and composition. Products that are primarily adhesives, general-purpose cements, or basic bone graft materials not specifically formulated or marketed for dental or bone reconstruction cement applications would likely fall under different HS codes.

What documentation is typically required when importing goods classified under HS code 300640?

When importing goods under HS code 300640, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Additionally, depending on the importing country's regulations, a certificate of origin may be necessary to claim preferential duty rates. Some countries may also require a declaration of conformity or a specific import license, especially if the products are considered medical devices. Importers should consult the specific import regulations of the destination country and the product's classification within that country's regulatory framework for medical devices or pharmaceuticals.

Which major trade agreements might offer preferential duty rates for HS code 300640, and how can importers verify eligibility?

Preferential duty rates for HS code 300640 can be accessed through various free trade agreements (FTAs). For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties when imported into the US, Canada, or Mexico. Similarly, goods originating from EU member states or countries with an Association Agreement with the EU may have preferential rates under TARIC. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, which certifies that the goods meet the rules of origin stipulated in the relevant FTA. This certificate should be presented to customs authorities at the time of import.