CN code 960321 covers toothbrushes, including brushes for cleaning dental plates and dentures. This subheading falls within heading 9603 of the Combined Nomenclature, which covers brooms, brushes, mops and similar articles for sweeping, cleaning or painting. The subheading includes manual toothbrushes of all types — adult and children's brushes, disposable and reusable models — made from any materials including plastics, bamboo, wood or biodegradable materials. The defining criterion for classification under CN 960321 is the intended use: cleaning of teeth, gums or denture surfaces, not the material from which the brush is made. Electric toothbrushes as complete appliances containing an electric motor are typically classified in Chapter 85 (subheading 8509 80 or similar), not under CN 960321. Replacement brush heads for electric toothbrushes sold separately may be classified under CN 960321 or as parts in Chapter 85, depending on BTI rulings. The HS Explanatory Notes to heading 9603 clearly distinguish toothbrushes as a specific category within personal hygiene brushes. Classification is carried out in accordance with GRI 1.

Import of toothbrushes classified under CN code 960321 into the EU is subject to the Union Customs Code and EU product safety legislation. Toothbrushes come into contact with oral mucous membranes and must meet the requirements of the General Product Safety Regulation (EU) 2023/988 (GPSR). Products must not contain chemical substances exceeding limits set under the REACH Regulation (EC) No 1907/2006, including restricted substances listed in REACH Annex XVII and substances of very high concern (SVHCs) listed in the REACH candidate list. Importers bear responsibility for product conformity with EU requirements, even when the manufacturer is based outside the EU. Toothbrushes must be properly labelled — the label language must be appropriate for the target market and must include information on the manufacturer or EU-based responsible person, intended use and any warnings. A commercial invoice, transport document and EORI number are required at import. The customs declaration must specify the correct TARIC code. Toothbrushes with bamboo handles may be subject to phytosanitary controls under Regulation (EU) 2016/2031, depending on the degree of processing of the bamboo. Applicable MFN tariff rates and preferential rates must be verified in the TARIC database.

Classification under CN code 960321 applies exclusively to brushes designed for oral hygiene. Electric toothbrushes as complete functional appliances are typically classified under subheading 8509 80 in Chapter 85 (household electric appliances), not under CN 960321. Replacement brush heads for electric or sonic toothbrushes, sold separately, may be classified under CN 960321 (as toothbrushes) or in Chapter 85 as parts — the correct classification depends on the nature of the article and should be confirmed by a BTI ruling. Multi-function brushes combining tooth-brushing and tongue-cleaning functions should be classified according to their primary function. Interdental brushes designed for cleaning the spaces between teeth may be classified under CN code 960329 (other brushes for personal hygiene) rather than 960321. Importers should ensure that customs declarations include a precise product description. For bamboo toothbrushes, phytosanitary documentation may be required depending on the bamboo processing method. A BTI ruling provides legally binding confirmation of the correct classification for 3 years across the EU.

Subheading CN 9603 21 covers toothbrushes dental-plate brushes. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.