Chapter 90 covers optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus, precision instruments and apparatus; parts and accessories thereof. This chapter has a broad scope, ranging from eyeglasses and microscopes to medical devices and measuring instruments. The core characteristic is that these goods are typically precision, technical items used for professional or scientific purposes, rather than the simple functions of ordinary consumer goods. Heading 9021 covers orthopedic appliances, prostheses, artificial teeth, wigs, etc., for correcting vision, compensating for bodily defects or disabilities; and appliances for the treatment of fractures. It includes artificial body parts, hearing aids, pacemakers, etc. This heading concerns items that restore or replace human body functions, rather than purely decorative or recreational items. First 2 digits 90: indicates Chapter 90, covering optical, medical, and other precision instruments and equipment. Digits 3-4, 21: indicates heading 9021, specifically orthopedic appliances, prostheses, artificial teeth, etc. Digits 5-6, 21: indicates subheading 902121, specifically referring to artificial teeth. Therefore, the complete meaning of 902121 is "artificial teeth," i.e., man-made teeth used to replace missing natural teeth. Car-mounted artificial teeth are classified under 902121 because they are essentially artificial teeth used to replace missing teeth, consistent with the description of heading 9021. Despite having a "car-mounted" function, their primary function remains that of artificial teeth, not vehicle parts. Therefore, they should not be classified under Chapter 87 as vehicle parts, but under Chapter 90 as medical orthopedic appliances.
Chapter
Chapter 90 covers optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus, precision instruments and apparatus; parts and accessories thereof. This chapter has a broad scope, ranging from eyeglasses and microscopes to medical devices and measuring instruments. The core characteristic is that these goods are typically precision, technical items used for professional or scientific purposes, rather than the simple functions of ordinary consumer goods.
Heading
Heading 9021 covers orthopedic appliances, prostheses, artificial teeth, wigs, etc., for correcting vision, compensating for bodily defects or disabilities; and appliances for the treatment of fractures. It includes artificial body parts, hearing aids, pacemakers, etc. This heading concerns items that restore or replace human body functions, rather than purely decorative or recreational items.
Digit Breakdown
First 2 digits 90: indicates Chapter 90, covering optical, medical, and other precision instruments and equipment. Digits 3-4, 21: indicates heading 9021, specifically orthopedic appliances, prostheses, artificial teeth, etc. Digits 5-6, 21: indicates subheading 902121, specifically referring to artificial teeth. Therefore, the complete meaning of 902121 is "artificial teeth," i.e., man-made teeth used to replace missing natural teeth.
Classification Basis
Car-mounted artificial teeth are classified under 902121 because they are essentially artificial teeth used to replace missing teeth, consistent with the description of heading 9021. Despite having a "car-mounted" function, their primary function remains that of artificial teeth, not vehicle parts. Therefore, they should not be classified under Chapter 87 as vehicle parts, but under Chapter 90 as medical orthopedic appliances.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, which should be accurately described as "car-mounted artificial teeth" or "artificial teeth (car-mounted type)," avoiding vague descriptions. Material: The main material of the artificial teeth, such as ceramic, resin, metal (e.g., titanium alloy), composite materials, etc., which must be specifically listed. Function: Explain the use of the artificial teeth, such as chewing and aesthetics, as well as the specific manifestation of the car-mounted function (e.g., fixed in a vehicle, easy to carry, etc.). Brand: The brand name of the commodity; if there is no brand, indicate "no brand." Model: The model or specification of the commodity, to facilitate identification of the specific product. Packaging Specification: The packaging method of the commodity, such as 1 set per box, each set containing upper and lower jaws, etc. Custom-Made or Not: Whether the artificial teeth are custom-made for the patient; classification may differ between custom-made and non-custom-made. Product Name: Car-mounted artificial teeth; Material: ceramic crowns, titanium alloy base; Function: used to replace missing teeth, with chewing function, can be fixed in a vehicle for convenient use; Brand: DentCar; Model: DC-2024; Packaging Specification: 1 set per box (including upper and lower jaws); Custom-Made: Yes. Mistakenly classifying car-mounted artificial teeth as vehicle parts (e.g., 8708), ignoring that their primary function is artificial teeth. Material declaration not specific, such as writing only "plastic," without distinguishing resin or ceramic, affecting classification. Failing to indicate customization status; custom-made artificial teeth are usually classified under 902121, while non-custom-made may be classified under other subheadings.
Product Name
The specific name of the declared commodity, which should be accurately described as "car-mounted artificial teeth" or "artificial teeth (car-mounted type)," avoiding vague descriptions.
⚠️ Declaring only as "artificial teeth" or "car-mounted device," without reflecting the complete characteristics of the commodity.
Material
The main material of the artificial teeth, such as ceramic, resin, metal (e.g., titanium alloy), composite materials, etc., which must be specifically listed.
⚠️ Vaguely filling in "plastic" or "metal," without distinguishing specific components.
Function
Explain the use of the artificial teeth, such as chewing and aesthetics, as well as the specific manifestation of the car-mounted function (e.g., fixed in a vehicle, easy to carry, etc.).
⚠️ Writing only "artificial teeth" without mentioning the car-mounted function, or exaggerating the car-mounted function leading to classification errors.
Brand
The brand name of the commodity; if there is no brand, indicate "no brand."
⚠️ Omitting brand information or providing incomplete information.
Model
The model or specification of the commodity, to facilitate identification of the specific product.
⚠️ Incorrect model entry or inconsistency with the actual product.
Packaging Specification
The packaging method of the commodity, such as 1 set per box, each set containing upper and lower jaws, etc.
Whether the artificial teeth are custom-made for the patient; classification may differ between custom-made and non-custom-made.
⚠️ Failing to indicate customization status, leading to classification disputes.
Example： Product Name: Car-mounted artificial teeth; Material: ceramic crowns, titanium alloy base; Function: used to replace missing teeth, with chewing function, can be fixed in a vehicle for convenient use; Brand: DentCar; Model: DC-2024; Packaging Specification: 1 set per box (including upper and lower jaws); Custom-Made: Yes.
Common Mistakes：
Mistakenly classifying car-mounted artificial teeth as vehicle parts (e.g., 8708), ignoring that their primary function is artificial teeth.
Material declaration not specific, such as writing only "plastic," without distinguishing resin or ceramic, affecting classification.
Failing to indicate customization status; custom-made artificial teeth are usually classified under 902121, while non-custom-made may be classified under other subheadings.
🎯 Classification Logic
The core determination basis for classification is the primary function of the commodity. The primary function of car-mounted artificial teeth is to replace missing teeth, which falls within the scope of artificial teeth, and therefore they are classified under heading 9021. Even with an added car-mounted function, their essential nature as artificial teeth is not changed. According to the Import and Export Tariff and its notes, artificial teeth include man-made teeth and their fixing devices, whether or not they have other auxiliary functions. 902129 Other artificial teeth and accessories: 902121 specifically refers to artificial teeth, while 902129 includes other orthopedic or prosthetic articles, such as dental implants, braces, etc. If car-mounted artificial teeth are complete dentures, they should be classified under 902121. 902119 Other artificial body parts: 902119 covers prostheses, artificial joints, etc., other than artificial teeth. Artificial teeth are explicitly classified under 902121, not 902119. 870899 Other vehicle parts: If car-mounted artificial teeth are mistakenly regarded as vehicle accessories, they might be classified under 870899, but their primary function is artificial teeth, so they should be classified under 902121. 300640 Dental cements and other dental fillings: 300640 covers dental materials such as fillings and cements, whereas artificial teeth are finished products classified under 902121. Is the primary function of the commodity to replace missing teeth? Are they man-made teeth, rather than other body parts? Is the car-mounted function merely auxiliary and does not change the primary use? Does the material affect classification? Usually not, but it must be declared. Is it custom-made? Custom-made artificial teeth are usually classified under 902121.
Basis
The core determination basis for classification is the primary function of the commodity. The primary function of car-mounted artificial teeth is to replace missing teeth, which falls within the scope of artificial teeth, and therefore they are classified under heading 9021. Even with an added car-mounted function, their essential nature as artificial teeth is not changed. According to the Import and Export Tariff and its notes, artificial teeth include man-made teeth and their fixing devices, whether or not they have other auxiliary functions.
Confused Codes：
902129 - Other artificial teeth and accessories
902121 specifically refers to artificial teeth, while 902129 includes other orthopedic or prosthetic articles, such as dental implants, braces, etc. If car-mounted artificial teeth are complete dentures, they should be classified under 902121.
902119 - Other artificial body parts
902119 covers prostheses, artificial joints, etc., other than artificial teeth. Artificial teeth are explicitly classified under 902121, not 902119.
870899 - Other vehicle parts
If car-mounted artificial teeth are mistakenly regarded as vehicle accessories, they might be classified under 870899, but their primary function is artificial teeth, so they should be classified under 902121.
300640 - Dental cements and other dental fillings
300640 covers dental materials such as fillings and cements, whereas artificial teeth are finished products classified under 902121.
Self-Check：
✓ Is the primary function of the commodity to replace missing teeth?
✓ Are they man-made teeth, rather than other body parts?
✓ Is the car-mounted function merely auxiliary and does not change the primary use?
✓ Does the material affect classification? Usually not, but it must be declared.
✓ Is it custom-made? Custom-made artificial teeth are usually classified under 902121.
❓ FAQ
Is there a difference in HS code between car-mounted artificial teeth and ordinary artificial teeth? There is no difference. The primary function of both is to replace missing teeth, so both are classified under 902121. The car-mounted function is an additional function and does not change the essential nature of the commodity. However, the car-mounted function must be indicated during declaration so that customs can understand the full picture of the commodity. How can I check the import tax rate for car-mounted artificial teeth? Tax rates vary by country, trade agreements, etc. It is recommended to obtain the latest tax rates through customs official websites, tariff query tools, or by consulting a customs broker. Typically, HS code 902121 and detailed commodity information need to be provided. What are common errors in the declaration elements for car-mounted artificial teeth? Common errors include: incomplete product name declaration (e.g., only writing "artificial teeth"), vague material description (e.g., "plastic"), failure to mention the car-mounted feature in the function, omission of brand and model, etc. These may lead to classification disputes or customs clearance delays. If the car-mounted artificial teeth are custom-made, will the classification be different? Custom-made artificial teeth are usually still classified under 902121, because their essential nature remains unchanged. However, if the customization involves special materials or functions, it may affect classification. It is recommended to provide detailed explanations and consult customs. Can car-mounted artificial teeth be classified as vehicle parts? No. Vehicle parts (such as 8708) apply to structural or functional components of motor vehicles, whereas the primary function of car-mounted artificial teeth is to replace teeth, belonging to medical orthopedic appliances, and therefore should be classified under 902121. What should be noted when selling car-mounted artificial teeth through cross-border e-commerce? It is necessary to ensure that the commodity complies with the medical device regulations of the importing country, correctly declare HS code 902121, and provide necessary certifications (such as FDA, CE). Truthfully fill in elements such as material and function during declaration, avoiding underreporting prices or incorrect classification. What is the export tax rebate situation for car-mounted artificial teeth? Export tax rebates depend on national policies. Generally, medical orthopedic appliances have export tax rebates, but the specific rebate rate needs to be checked in the latest export tax rebate catalog. It is recommended to consult a tax advisor or customs. If the car-mounted artificial teeth have electronic components (such as Bluetooth), will the classification change? If the electronic components are only auxiliary functions (such as anti-loss reminders) and the primary function is still artificial teeth, then they are classified under 902121. However, if the electronic components become the primary function, they may be classified under other chapters (such as Chapter 85). Judgment should be based on the actual function.
Q: Is there a difference in HS code between car-mounted artificial teeth and ordinary artificial teeth?
A: There is no difference. The primary function of both is to replace missing teeth, so both are classified under 902121. The car-mounted function is an additional function and does not change the essential nature of the commodity. However, the car-mounted function must be indicated during declaration so that customs can understand the full picture of the commodity.
Q: How can I check the import tax rate for car-mounted artificial teeth?
A: Tax rates vary by country, trade agreements, etc. It is recommended to obtain the latest tax rates through customs official websites, tariff query tools, or by consulting a customs broker. Typically, HS code 902121 and detailed commodity information need to be provided.
Q: What are common errors in the declaration elements for car-mounted artificial teeth?
A: Common errors include: incomplete product name declaration (e.g., only writing "artificial teeth"), vague material description (e.g., "plastic"), failure to mention the car-mounted feature in the function, omission of brand and model, etc. These may lead to classification disputes or customs clearance delays.
Q: If the car-mounted artificial teeth are custom-made, will the classification be different?
A: Custom-made artificial teeth are usually still classified under 902121, because their essential nature remains unchanged. However, if the customization involves special materials or functions, it may affect classification. It is recommended to provide detailed explanations and consult customs.
Q: Can car-mounted artificial teeth be classified as vehicle parts?
A: No. Vehicle parts (such as 8708) apply to structural or functional components of motor vehicles, whereas the primary function of car-mounted artificial teeth is to replace teeth, belonging to medical orthopedic appliances, and therefore should be classified under 902121.
Q: What should be noted when selling car-mounted artificial teeth through cross-border e-commerce?
A: It is necessary to ensure that the commodity complies with the medical device regulations of the importing country, correctly declare HS code 902121, and provide necessary certifications (such as FDA, CE). Truthfully fill in elements such as material and function during declaration, avoiding underreporting prices or incorrect classification.
Q: What is the export tax rebate situation for car-mounted artificial teeth?
A: Export tax rebates depend on national policies. Generally, medical orthopedic appliances have export tax rebates, but the specific rebate rate needs to be checked in the latest export tax rebate catalog. It is recommended to consult a tax advisor or customs.
Q: If the car-mounted artificial teeth have electronic components (such as Bluetooth), will the classification change?
A: If the electronic components are only auxiliary functions (such as anti-loss reminders) and the primary function is still artificial teeth, then they are classified under 902121. However, if the electronic components become the primary function, they may be classified under other chapters (such as Chapter 85). Judgment should be based on the actual function.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.