Composite system for dental repair (Tariff notice 28)
Check the tariff classification for components in sets for dental repair.
New regulation
A new regulation was published on 7 April 2022:
L 108/13
Reg. 2022/556
This is not considered a change in Northern Ireland practice.
Description of the goods
A set described as a ‘composite system for dental repair’ put up for retail sale in a carton box in which all the elements are presented together with an instruction for use.
The set is composed of:
— Opaquer pastes (2 x 2ml)
— Body, Cervical, Incisal, Translucent pastes (4 x 4g)
— Metal Photo Primer (1 x 7ml)
— Brush (1 handle + 10 tips)
— Disposable dishes
— Paper pad
— Light shield cover
The pastes, which are composite materials, are based on methacrylates and an inorganic filler and are presented in syringes ready for use.
The photo primer is an adhesive liquid, which bonds metals and composite materials together.
The components of the set are presented to be used together in dentistry to manufacture crowns (temporary and permanent), bridges, inlays, onlays, veneers and anterior jacket crowns, as well as for repair of restorations and as dental fillings.
Classification (Combined Nomenclature (CN) code)
3006 40 00
Reason
Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature, note 4 (f) to Chapter 30 and the wording of CN codes 3006 and 3006 40 00.
Classification under heading 9021 is excluded, as the product is not a prefabricated product (such as a crown) that resemble in appearance any defective part of the body (see also the Harmonized System Explanatory Note to heading 9021, Section III, first paragraph and Part (B), point (4) and the first sentence of the second subparagraph).
The composite materials filled in syringes are the components that give the set its essential character. They can be used in dentistry as dental fillings, which are covered by heading 3006 (note 4 (f) to Chapter 30, see also the above mentioned Harmonized System Explanatory Note to heading 9021, Section III, Part (B), second subparagraph, first sentence).
Classification under heading 3824 and under heading 3906 is excluded as the product is more specifically covered by the wording of Note 4 (f) to Chapter 30, as a dental filling.
Consequently, the product is to be classified in CN code 3006 40 00 as other dental fillings.
Contact details
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.