COMMISSION IMPLEMENTING REGULATION (EU) No 972/2014
of 11 September 2014
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
A liquid product consisting of a silane, MDP phosphate monomer, dimethacrylate resins, 2-hydroxyethyl-methacrylate (HEMA), a copolymer, filler, ethanol, water and initiators. It is intended for dental use. The product prepares the surface of tooth cavities for bonding with filling material. It can also be used for root desensitisation, for sealing of dentine prior to cementation of amalgam restorations, as protective coating for glass ionomer restorative materials or for bonding of pit and fissure sealants. |
3006 40 00 |
Classification is determined by the general rules 1, 3(a) 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. Given its objective characteristics, namely the presence of ethanol and water, the product is more fluid than a traditional filler and capable of easily infiltrating into the tooth. Although the product has the appearance of an adhesive, its use is that of a primer on teeth, in order to activate the dentine on the surface for bonding with the filling material. The product remains on the tooth during and after the treatment and becomes an integral part of the filling. Classification under heading 3506 as glue is excluded as heading 3006 provides the more specific description. In addition, some of the intended uses (root desensitisation, sealing of dentine and use as protective coating) are not typical of glue. The product is therefore to be classified under CN code 3006 40 00 as dental cements and other dental fillings. |