Dental Plaster
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3005101000 | 10.0% | CN | US | 官方文档 |
| 3005105000 | 10.0% | CN | US | 官方文档 |
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AI分析
🦷 Dental Plaster (Adhesive Dressings & Medical Plasters)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Dental Plaster"?
"Dental Plaster" in international trade typically refers to medical dressings, adhesive plasters, or bandages that are impregnated, coated, or put up for retail sale for medical, surgical, dental, or veterinary purposes. It is NOT simple gypsum plaster for casting; it falls under Chapter 30 (Pharmaceutical Products) when packaged for retail or medicated.
Key Distinction: * Medicated/Coated Adhesive Plasters: If the plaster is impregnated with a pharmaceutical substance (e.g., antiseptic, analgesic, or dental-specific agent) or put up in forms/packings for retail sale for medical/dental purposes → HS Code 3005. * Plain Adhesive Bandages (Non-medicated): If it is just a bandage/plaster without pharmaceutical coating → HS Code 3005 (if put up for retail/medical use) or potentially 3006 depending on specific formulation, but 3005 is the primary header for "Wadding, gauze, bandages... impregnated or coated... put up in forms or packings for retail sale."
⚠️ Critical Point:
- If it is impregnated/coated with pharmaceutical substances OR put up in retail packs for medical/dental use → 3005.10
- The two specific sub-categories are:
1. Coated/impregnated with pharmaceutical substances →3005.10.10.00
2. Other adhesive dressings/plasters (not coated/impregnated, but still for medical/dental retail use) →3005.10.50.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Contains Pharmaceutical Substance? |
|---|---|---|---|
3005.10.10.00 |
Adhesive dressings/plasters coated or impregnated with pharmaceutical substances | Medicated dental plasters, antiseptic adhesive bandages, therapeutic poultices | ✅ Yes |
3005.10.50.00 |
Adhesive dressings/plasters Other (not coated/impregnated) | Plain adhesive bandages, non-medicated dental gauze plasters, retail-packed medical dressings | ❌ No |
🔍 Important Reminder:
- Both codes fall under 3005.10 (Adhesive dressings and other articles having an adhesive layer).
- The key difference is whether there is an active pharmaceutical substance (e.g., lidocaine, iodine, herbal medicine, antibiotic).
- If it’s just a sticky bandage for holding gauze or covering a wound without drug content, use 3005.10.50.00.
- If it has a medicinal coating or impregnation, use 3005.10.10.10.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Tariff Schedule)
🎯 1. 3005.10.10.00 —— Adhesive Dressings Coated/Impregnated with Pharmaceutical Substances
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Tariff (Section 301 / IEEPA) | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Exemption Eligible | ✅ Yes (if under $800, can enter under Section 321) |
| Legal Basis Path | HTSUS:3005.10.10.00 → No 301/IEEPA Footnote Applies |
📌 Explanation:
- Medical and pharmaceutical supplies, including adhesive dressings with pharmaceutical coatings, are classified under 3005.
- Under current US tariff schedules, 3005.10.10.00 is exempt from Section 301 and IEEPA additional tariffs.
- Base tariff is 0%, and additional tariffs are 0%.
- Total effective tax rate is 0%.
🎯 2. 3005.10.50.00 —— Other Adhesive Dressings (Not Coated/Impregnated)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Tariff (Section 301 / IEEPA) | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Exemption Eligible | ✅ Yes (if under $800, can enter under Section 321) |
| Legal Basis Path | HTSUS:3005.10.50.00 → No 301/IEEPA Footnote Applies |
📌 Explanation:
- Plain adhesive dressings or plasters put up for retail medical/dental use also fall under 3005.10.50.00.
- Like the medicated version, this code is exempt from Section 301 and IEEPA additional tariffs.
- Base tariff is 0%, and additional tariffs are 0%.
- Total effective tax rate is 0%.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Adhesive plaster for dental/medical use," "Medicated/Non-medicated," active ingredients (if any) |
| ✅ Coating/Impregnation Certificate | ✔️ | If claiming 3005.10.10.00, provide proof of pharmaceutical substance (e.g., SDS, formulation report) |
| ✅ Retail Packaging Label | ✔️ | Must show intended use: "For medical/dental purposes," "Retail pack" |
| ✅ Commercial Invoice | ✔️ | Clearly describe: "Adhesive medical plaster, medicated" or "Non-medicated adhesive bandage" |
| ✅ Country of Origin Certificate (COO) | ✔️ | Required for tariff determination |
| ✅ FDA Registration (if applicable) | ✔️ | If classified as a medical device or drug, FDA compliance may be required |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Medicated = 3005.10.10 | Plain = 3005.10.50 | Both 0% Tax!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Medicated dental plaster (e.g., with anesthetic) | 3005.10.10.00 + "Pharmaceutical coated" |
Misdeclare as "Adhesive Tape" → 30%+ tariff |
| Plain adhesive bandage (no drug) | 3005.10.50.00 + "Non-medicated adhesive dressing" |
Misdeclare as "Textile Bandage" → 15%+ tariff |
| Bulk industrial plaster (not retail/medical) | Not 3005 → Check 3919 or 6809 | Misdeclare as medical plaster → 0% (wrong, but less risky than reverse) |
⚠️ Critical:
- Do NOT misdeclare medicated plasters as "adhesive tape" (3919) or "textile bandages" (6307) to avoid scrutiny. Customs will request proof of pharmaceutical content.
- Ensure the description matches the HS Code: "Adhesive plaster, impregnated with [drug name]" for.10.00.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| FDA-Regulated Product | If the plaster contains a drug (e.g., lidocaine), it may require FDA prior notice. Ensure FDA registration is complete. |
| Mixed Shipment (Medicated + Plain) | Separate declarations! Medicated → 3005.10.10.00; Plain → 3005.10.50.00. |
| De Minimis (Section 321) | If value < $800 per shipment, no duty, no entry. Still declare HS Code for compliance. |
| Retail Packaging Required | HS Code 3005 applies only if "put up for retail sale." Bulk industrial plasters may fall elsewhere. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3005.10.10.00 / 3005.10.50.00 |
0% | FDA (if medicated) | No additional tariffs |
| 🇨🇳 China | 3005.10.10.00 / 3005.10.50.00 |
0%–5% | NMPA (if medicated) | Low duty |
| 🇪🇺 EU | 3005.10.10.00 / 3005.10.50.00 |
0% | CE, MDR/IVDR | Free trade with many origins |
| 🇬🇧 UK | 3005.10.10.00 / 3005.10.50.00 |
0% | UKCA | Post-Brexit aligned with EU |
| 🇦🇺 Australia | 3005.10.10.00 / 3005.10.50.00 |
5% | TGA (if medicated) | Low duty |
📌 Conclusion:
- USA offers 0% tariff for both medicated and non-medicated adhesive medical plasters under HS 3005.
- No Section 301 or IEEPA penalties apply to these codes.
- Major advantage: Dental/medical plasters are tax-free in the US compared to other industrial adhesives.
📌 VI. Common Errors & Pitfall Guide (Blood-Tears Lessons)
❌ Error 1: Declaring medicated plaster as "Adhesive Tape" (3919)
👉 Consequence: Incorrect classification → Potential 30% tariff + fines + seizure.
❌ Error 2: Failing to prove pharmaceutical content for 3005.10.10.00
👉 Consequence: Customs downgrades to general category → Back taxes + penalties.
❌ Error 3: Bulk industrial plasters declared as "Retail Medical Plasters"
👉 Consequence: Misdeclaration → Customs may reject entry or impose penalties for mislabeling.
❌ Error 4: Ignoring FDA requirements for medicated plasters
👉 Consequence: Product detention at US border → Delays, storage fees, return/shreddal.
✅ Correct Approach:
"Adhesive Dental Plaster, Impregnated with Benzocaine 20%, Retail Pack 10pcs, HS 3005.10.10.00, FDA Registered"
🎯 VII. Conclusion: Professional Declaration Saves Time & Money!
🎯 Remember the Mantra:
🔹 "Medicated = 3005.10.10 | Plain = 3005.10.50 | Both 0% Tax!"
🔹 "0% Duty is Real for Medical Plasters – Don’t Overpay!"
🔹 "FDA Compliance is Key for Medicated Products!"
📌 Pro Tip:
- If your product is under $800 per shipment, utilize Section 321 De Minimis to avoid formal entry.
- Always keep SDS (Safety Data Sheet) and Product Formula ready for customs verification.
- For medicated plasters, ensure FDA Prior Notice is filed before arrival in the US.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide product specs + File FDA Prior Notice (if medicated)
🚀 Let your dental plasters clear smoothly, tax-free, and profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your every penny of duty is worth optimizing!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。