With growing public awareness of oral health, a wide range of new oral care products has entered the market. Electric toothbrushes, dental floss, water flossers, and mouthwash have become everyday consumer goods in China, including a notable share of imported items. In the Import and Export Tariff of the People's Republic of China (hereinafter referred to as the "Tariff"), these products fall under dispersed headings. This article provides an overview of the tariff classification of common oral care products.
Electric Toothbrushes
An electric toothbrush typically consists of a brush head, an internal motor, a circuit control board, a drive assembly, and a battery. It is easy to use and is particularly suitable for individuals who have difficulty mastering the Bass brushing technique. Its high-frequency vibrations help remove surface debris and bacteria, thereby reducing dental plaque. Some models also feature smart functions, such as timers and pressure sensors, to support the development of proper brushing habits.
Electric toothbrushes are expressly listed under Heading 85.09 in the Explanatory Notes to the Import and Export Tariff Commodities and Headings and shall be classified as other household electrical appliances under tariff code 8509.8090.
Electric Toothbrush Heads
A proper brushing routine includes brushing for no less than three minutes each time and replacing the brush head every three months. It should be noted that electric toothbrush heads are not classified as parts of electric toothbrushes; instead, they fall under the same tariff code as ordinary toothbrushes, i.e., 9603.2100.
Interdental Brushes
Interdental brushes, also known as interproximal brushes, are small oral-care tools designed to clean the spaces between teeth. They are particularly suitable for users with wider interdental gaps or gingival recession. An interdental brush consists of a brush head and a handle, and is available in cylindrical, L-shaped, and other designs. Brush heads come in multiple diameters (typically 0.6mm to 1.2mm), allowing consumers to select a size appropriate for their interdental spaces.
Interdental brushes are regarded as specially shaped toothbrushes and are classified under tariff code 9603.2100.
Dental Floss (Reel Type)
Dental floss can reach interdental spaces to remove food debris and plaque that a toothbrush cannot access, helping prevent periodontal disease and interproximal caries. Reel-type dental flossis wound onto a spool, typically several meters in length. For use, take a 20cm–30cm segment, stretch it taut between the fingers, and guide it into the interdental space with a gentle back-and-forth motion. Curve the floss around the tooth surface in a "C" shape, slide it below the gingival margin, and clean from the gum line toward the occlusal surface, repeating three to four times on each surface. A clean section of floss should be used for every interdental space until all interdental surfaces are cleaned.
Dental floss is expressly listed in the Tariff and is classified under tariff code 3306.2000.
Plastic Dental Floss Picks
Plastic dental floss picks consist of a plastic handle fitted with a piece of nylon floss, with one end of the handle shaped into a fine, pointed tip. The nylon floss is used to clean interdental spaces, while the pointed end functions as a toothpick. To use, hold the pick and gently guide the floss section into the interdental space to remove plaque and food debris. Compared with reel-type dental floss, floss picks offer greater convenience. They are disposable items and should be discarded after use.
As the principal function of the product is to clean interdental spaces—and the floss component is more effective than a toothpick in removing debris and plaque—this product shall, in accordance with General Rule of Interpretation 3(b), be classified under tariff code 3306.2000.
Electric Water Flossers
Electric water flossers, also known as portable water flossers, are composed of a nozzle, a water reservoir, an internal motor, a pressure pump, a circuit control board, and a battery. The motor drives the pressure pump to produce a pressurized, pulsed water stream that targets the teeth, interdental spaces, and gingival sulcus. This high-frequency pulsation cleans areas beyond the reach of brushing and effectively removes food residues. Compared with traditional dental floss, a water flosser can complete full-mouth cleaning within just one to two minutes, and is therefore also referred to as "water floss."The water stream additionally provides a massaging effect on the gums, promoting blood circulation and improving tissue resistance.
Electric water flossers are not specifically listed in the Tariff and should be classified as household electrical appliances under tariff code 8509.8090.
Mouthwashes
Mouthwashes currently available on the market include daily-use types and functional types. Daily-use mouthwashes, such as mild saltine solutions, primarily help remove food debris and soft deposits and provide basic antibacterial effects. Functional mouthwashes typically contain fluoride, essential oils, potassium salts, or other bactericidal agents. Fluoride-containing mouthwashes help prevent dental caries, while chlorhexidine mouthwashes assist in managing periodontitis and should be used under the supervision of a dental professional. It should be noted that mouthwash cannot fully remove dental plaque and cannot substitute for tooth brushing or dental flossing.
"Mouthwash" is a product expressly listed in the Tariff. In addition, Chapter Note 1 to Chapter 30 "Pharmaceutical Products" specifies that "This Chapter does not cover products of headings 33.03 to 33.07, whether or not they have therapeutic or prophylactic effects." Accordingly, mouthwash—whether or not formulated with functional ingredients—shall be classified under tariff code 3306.9010.
Toothpaste
Toothpaste is a basic everyday oral-care product used with a toothbrush to clean the teeth and to help prevent dental caries, periodontal disease, and other oral conditions. Its principal components include abrasives, humectants, foaming agents, anti-caries agents. Toothpaste is an essential product for maintaining routine oral hygiene.
"Toothpaste" is expressly listed in the Tariff. Whether or not it contains functional ingredients (such as whitening or hemostatic agents), it shall be classified under tariff code 3306.1010.
(Author's Affiliation: Tianjin Customs)
Disclaimer：The above content is translated from Chinese version of China Inspection and Quarantine Times. The China Inspection and Quarantine Times version shall prevail.
