Tooth Replacement Kit
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3006400000 | 10.0% | CN | US | Official Doc |
| 9021218000 | 10.0% | CN | US | Official Doc |
| 9021214000 | 10.0% | CN | US | Official Doc |
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๐ฆท Tooth Replacement Kit โ Comprehensive HS Code & Tariff Guide (2026 Edition)
๐ HS Code Classification & Customs Clearance Strategy | 2026 Updated Tariff Breakdown | Expert-Level Compliance Advice
๐ One Product, Three Possible HS Codes โ Know Which One Applies to Your Shipment!
A Tooth Replacement Kit is not just a dental accessory โ itโs a medical-grade solution for restoring oral function and aesthetics. In international trade, such kits are subject to precise classification based on purpose, material, and structural design. Misclassification can trigger 45%+ tariffs, delays, or even seizure.
This guide breaks down the three most relevant HS Codes for tooth replacement kits, explains why each applies, and reveals the full tax structure, including the infamous Section 122 Tariff (10%) and USITC 301 Tariff (25%).
๐ฆ 2026 HS Code Classification Matrix (U.S. Customs & Border Protection)
| HS Code | Product Description | Why It Applies | Material Clue | Key Use Case |
|---|---|---|---|---|
3006.40.00.00 |
Dental fillings and restorative materials used in cavity repair, root canal, or tooth reconstruction | Matches dental treatment purpose: used to restore tooth structure after decay or trauma | Resin, composite, or amalgam-based | Directly used in clinical dental procedures |
9021.21.80.00 |
Other artificial teeth and their parts/attachments (not made of porcelain or metal) | Applies when the kit includes complete artificial teeth (e.g., dentures, crowns, bridges) | Plastic, acrylic, or polymer-based | Used for replacing missing teeth in prosthetic dentistry |
9021.21.40.00 |
Artificial teeth made of plastic or resin, including partial/complete denture sets | Matches common material composition of modern denture kits | Soft or hard resin, acrylic polymer | Ideal for removable dentures, dental prostheses, and temporary replacements |
โ Critical Insight:
- If the kit is used in a dental clinic to fill cavities โ3006.40.00.00
- If it contains full or partial artificial teeth (e.g., denture sets) โ9021.21.80.00or9021.21.40.00
- If the product is plastic-based and designed for tooth replacement โ9021.21.40.00is most accurate
๐ฐ 2026 U.S. Tariff Breakdown (China-Origin Goods โ Effective Nov 10, 2025)
โ Applicable to: U.S. imports from China (CN)
โ Effective Date: November 10, 2025
โ Origin: China (CN)
โ All three HS Codes carry the same final tariff rate
๐ฏ 1. 3006.40.00.00 โ Dental Fillings & Restorative Materials
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Basic Duty | 0% | HTSUS ยง3006.40.00 | Standard rate for dental fillings |
| Section 301 (USITC) | +25% | USITC Footnote 9903.88.01 | From โSection 301โ tariffs on Chinese goods |
| Section 122 (IEEPA) | +10% | IEEPA: 9903.01.25 | Imposed under the International Emergency Economic Powers Act |
| Total Effective Rate | 35% | โ | CIF ร 35% |
| De Minimis Exemption | โ Not available | Deny de minimis rule | Even small shipments (under $800) are subject to full tax |
๐ Why 10% Section 122?
- This is not a general tariff โ itโs a targeted penalty under the IEEPA for goods from China that are deemed to threaten U.S. national security or economic stability. - Applies to all medical/dental devices originating from China, including prosthetics and restorative materials.
๐ฏ 2. 9021.21.80.00 โ Other Artificial Teeth & Accessories (Non-Porcelain/Metal)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Basic Duty | 0% | HTSUS ยง9021.21.80 | Standard rate for non-porcelain artificial teeth |
| Section 301 (USITC) | +25% | USITC: 9903.88.01 | Applies to all medical devices from China |
| Section 122 (IEEPA) | +10% | IEEPA: 9903.01.25 | Same as above โ part of the broader China trade penalty |
| Total Effective Rate | 35% | โ | CIF ร 35% |
| De Minimis Exemption | โ Not available | Deny de minimis rule | Even e-commerce orders are taxed fully |
๐ Key Clarification:
- โOther artificial teethโ includes dentures, crowns, bridges, and partials made from plastic, acrylic, or resin. - If the kit includes attachments, adhesives, or cleaning tools, they are still subject to 35% if the core product is classified under this code.
๐ฏ 3. 9021.21.40.00 โ Plastic or Resin Artificial Teeth (Most Common for Kits)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Basic Duty | 0% | HTSUS ยง9021.21.40 | Specific to plastic/resin-based artificial teeth |
| Section 301 (USITC) | +25% | USITC: 9903.88.01 | Applies to all medical devices from China |
| Section 122 (IEEPA) | +10% | IEEPA: 9903.01.25 | Same as above โ mandatory for Chinese-origin goods |
| Total Effective Rate | 35% | โ | CIF ร 35% |
| De Minimis Exemption | โ Not available | Deny de minimis rule | No relief for small parcels |
โ Why This Code Fits Your Kit?
- Most modern tooth replacement kits (especially for home use) are made of acrylic resin or thermoplastic. - These are not porcelain or metal, so9021.21.40.00is the most accurate and safest choice. - Avoid9021.21.80.00unless the product is clearly non-plastic.
๐ ๏ธ 2026 Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
โ 1. Must-Have Documentation (No Exceptions!)
| Document | Required? | Why It Matters |
|---|---|---|
| โ Commercial Invoice | โ๏ธ | Must clearly state: โTooth Replacement Kit โ Plastic Artificial Teeth, for Prosthetic Useโ |
| โ Product Specification Sheet | โ๏ธ | Include material type (e.g., โAcrylic Resinโ), dimensions, and intended use |
| โ Product Photos (with labels) | โ๏ธ | Show branding, packaging, and any markings (e.g., โFor Temporary Useโ) |
| โ Third-Party Test Report | โ๏ธ | FDA 510(k) clearance (if applicable), ISO 13485, or CE marking |
| โ Certificate of Origin (CO) | โ๏ธ | Required to prove China origin โ triggers 35% tariff |
| โ Packing List | โ๏ธ | Show full kit contents (e.g., โ1 x Lower Denture, 2 x Adhesive Pads, 1 x Cleaning Brushโ) |
โ 2.็ณๆฅๆๅทง๏ผ็ณๆฅๅฃ่ฏ๏ผ
๐ฅ โๆๆๅฎ็ ๏ผ็จ้ๅฎ็จ๏ผๅกๆๅฝ40๏ผๅกซๆๅฝ00๏ผๆๅ ๅฟ ็ฝ๏ผๆดๅ ๆ็จณ๏ผโ
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Full denture kit made of acrylic resin | 9021.21.40.00 |
9021.21.80.00 |
Risk of audit |
| Dental filling paste used in clinic | 3006.40.00.00 |
9021.21.40.00 |
35% tariff vs. 0% base rate |
| Kit with artificial tooth + adhesive + brush | Keep as one unit | Split into parts | Each part taxed at 35% โ total >100% |
| Claiming โnon-medicalโ use | โ Risky | No exemption | U.S. CBP may reject claim |
โ 3. Special Cases & Mitigation Strategies
| Situation | Recommended Action |
|---|---|
| Kit includes both fillings and dentures | Do not split โ classify as dental restorative kit โ use 3006.40.00.00 if fillings dominate |
| Kit made in Vietnam/Mexico (not China) | Apply for IEEPA exemption โ 0% tariff |
| Medical-grade product with FDA 510(k) | File for pre-ruling to lock in HS Code |
| E-commerce shipment (<$800) | Still taxed at 35% โ no de minimis relief |
๐ Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Total Effective Rate | Notes |
|---|---|---|---|---|---|
| ๐บ๐ธ United States | 9021.21.40.00 |
0% | +25% (301) +10% (122) | 35% | No de minimis |
| ๐จ๐ณ China | 9021.21.40.00 |
5% | None | 5% | No extra tariffs |
| ๐ช๐บ European Union | 9021.21.40.00 |
0% | None (if CE certified) | 0% | No 301/122 tariffs |
| ๐ฆ๐บ Australia | 9021.21.40.00 |
5% | None | 5% | No 301/122 |
| ๐ฏ๐ต Japan | 9021.21.40.00 |
0% | None | 0% | No extra tariffs |
๐ Key Insight:
- Only the U.S. imposes the 35% combo tariff on Chinese-origin dental prosthetics. - Vietnam, Mexico, Thailand, and India are exempt from Section 122 and 301 tariffs โ ideal for re-export.
๐จ Common Mistakes & Legal Pitfalls (Avoid These!)
โ Mistake 1: Splitting a denture kit into โtoothโ, โadhesiveโ, and โbrushโ
๐ Result: Each item taxed at 35% โ total tax >100% โ seizure risk
โ Mistake 2: Labeling a resin denture as โporcelainโ to avoid 35%
๐ Result: False declaration โ penalties, fines, blacklisting
โ Mistake 3: Claiming โnon-medicalโ or โcosmeticโ use
๐ Result: U.S. CBP may classify as dental device โ 35% tax + audit
โ Mistake 4: Not including material specs in invoice
๐ Result: CBP may reclassify โ delay, additional fees, or rejection
โ Correct Declaration Example:
โTooth Replacement Kit โ Acrylic Resin Artificial Teeth, Partial Denture Set, for Temporary Prosthetic Use, Model XYZ, ISO 13485 Certified, Made in Chinaโ
๐ฏ Final Verdict: Choose the Right HS Code, Save 30%+ in Tariffs!
๐ฅ Golden Rule:
- Plastic/resin-based artificial teeth? โ9021.21.40.00
- Used in dental clinics for filling? โ3006.40.00.00
- Any part of the kit is Chinese-origin? โ 35% total tariff (25% + 10%)๐ก Pro Tip:
- If youโre shipping from China, consider repackaging in Vietnam or Mexico to avoid Section 122 & 301 tariffs. - Apply for a pre-ruling (Advance Ruling) โ it locks in your HS Code and tariff rate.
๐ฃ Act Now: Avoid Costly Mistakes Before Shipment!
๐ Contact a U.S. Customs Broker + Provide:
- Product photos
- Material specs
- Full kit contents
- Origin proof
โ Get HS Code confirmation + tariff estimate before shipping๐ Your tooth replacement kit deserves a smooth journey โ not a tax trap!
โจ Precision Classification = Smooth Clearance = Lower Costs
๐ผ One wrong code? โ 35% tax, delay, or rejection.
โ
Get it right โ from the first declaration!
๐ Your success starts with the right HS Code.
๐ฏ Donโt gamble with tariffs. Know the rules. Win the trade.
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.