HS 902121 Artificial teeth and dental fittings

The Most Favored Nation (MFN) duty rate for HS code 902121 in the United States is 0.00% ad valorem. However, specific preferential rates may apply under various Free Trade Agreements (FTAs). For instance, under the US-Korea FTA, the duty rate is also 0.00%. Importers should always verify the applicable rate based on the country of origin and any relevant trade agreements. The EU TARIC system may show different rates depending on the origin country and specific agreements in place, with some rates being Free and others potentially higher, such as 2.5% ad valorem for certain origins not covered by preferential agreements. The UK Trade Tariff also lists 0.00% for most origins under the UK Global Tariff, but specific preferential rates should be confirmed.

The duty for HS code 902121 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if artificial teeth valued at $10,000 are imported into the US and the MFN duty rate of 0.00% applies, the duty amount would be $10,000 * 0.00% = $0. If, hypothetically, a 2.5% ad valorem duty rate were applicable (as might be seen in some EU scenarios for non-preferential origins), the duty would be $10,000 * 2.5% = $250. Always confirm the specific duty rate and the basis of valuation (e.g., transaction value) with the relevant customs authority.

HS code 902121 covers artificial teeth and dental fittings, which are prostheses designed to replace natural teeth or to be incorporated into dental appliances. This includes items like individual artificial teeth (made from porcelain, acrylic, or other materials), prefabricated dental bridges, and components for dentures or dental prosthetics. The key classification criterion is their function as replacements or components for dental prostheses. Items that are merely tools for dental work or materials not yet formed into artificial teeth would fall under different HS codes.

For importing artificial teeth and dental fittings (HS 902121), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and origin, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Additionally, importers may need to provide product specifications or technical data sheets to confirm the classification and ensure compliance with any health or safety regulations specific to medical devices or dental products, as these items can sometimes be considered medical devices.

Several major trade agreements can significantly impact import duties for HS code 902121. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) and bilateral FTAs with countries like South Korea (KORUS FTA) often provide for 0.00% duty rates on these goods. In the European Union, agreements with countries like Switzerland or those within the European Economic Area (EEA) may offer preferential treatment. The UK's trade agreements post-Brexit, such as the one with the EU or Japan, can also affect duty rates. Importers must consult the specific terms of the relevant trade agreement and provide the necessary proof of origin to benefit from reduced or eliminated duties.