HTS tariff line · chapter 30
3006.40.00
Dental cements and other dental fillings; bone reconstruction cements
Analysis
HTS 3006.40.00 covers dental cements and other dental fillings; bone reconstruction cements under heading 3006 (pharmaceutical goods specified in note 4 to this chapter).
Neighbouring lines carry rates from duty-free to 6.4%, so the exact line matters. The widest gap is with 3006.93.50 (containing ingredients having nutritional value, in which starch or…), at 6.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 6.4 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 93% of the 58 tariff lines in chapter 30. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Census statistics map these goods to NAICS 339114 (Dental Equipment and Supplies Manufacturing), an industry of 503 US establishments employing 16,518 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3006.10.01 | Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental hemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable | Free |
| 3006.30.10 | Containing antigens or antisera | Free |
| 3006.30.50 | Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient: other | Free |
| 3006.50.00 | First-aid boxes and kits | Free |
| 3006.60.00 | Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides | Free |
| 3006.70.00 | Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments | 5% |
| 3006.91.00 | Appliances identifiable for ostomy use | 4.2% |
| 3006.92.00 | Waste pharmaceuticals | Free |
| 3006.93.10 | Packaged with medicinal preparations | Free |
| 3006.93.20 | Containing over 10 percent by dry weight of sugar | 40¢/kg + 10.4% |
| 3006.93.50 | Containing ingredients having nutritional value, in which starch or other foodstuff predominates by weight | 6.4% |
| 3006.93.60 | In liquid form for oral intake | 0.2¢/liter |
| 3006.93.80 | Placebos and clinical trial kits containing other chemicals other than medicaments | 5% |