Subheading 960329 of the Combined Nomenclature covers other toothbrushes, i.e. all toothbrushes not classified under subheading 960321, which is reserved for manual toothbrushes only. This category primarily includes replacement brush heads for electric toothbrushes (oscillating-rotating, sonic and ultrasonic types), interdental brushes of various sizes and shapes, single-use toothbrushes, as well as other specialised oral hygiene brushes. Classification under this subheading is based on the Notes to Chapter 96 of the Combined Nomenclature (CN), which covers miscellaneous manufactured articles. Heading 9603 provides the classification framework for brooms, brushes and similar articles, within which subheading 960329 identifies toothbrushes other than those covered by subheading 960321. Importers must carefully distinguish these goods from manual toothbrushes (960321) and from medical devices classified under Chapter 90 of the CN. Classification requires a thorough analysis of the product's function, construction and intended use in accordance with the General Rules for the Interpretation (GRI) of the CN, in particular Rules 1 and 6. The Explanatory Notes to the HS and CN provide essential interpretive guidance. In case of doubt regarding correct classification, applying for Binding Tariff Information (BTI) ruling from the competent customs authority is strongly recommended, as it provides legal certainty for three years across the EU.

Importing goods under subheading 960329 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Standard required documents include: a commercial invoice with product description, transport document (CMR, B/L or AWB) and product specification. Toothbrushes and dental accessories intended for consumers are subject to the general product safety requirements of Regulation (EU) 2023/988 (GPSR). These products must comply with applicable safety standards for materials that come into contact with mucous membranes. Replacement heads for electric toothbrushes imported as accessories may also be subject to Regulation (EU) 2019/1020 on market surveillance and product compliance. For products with plastic components, compliance with the REACH Regulation regarding chemical substances must be verified. CE marking is not required for standard consumer toothbrushes. Where a product is classified as a medical device, Regulation (EU) 2017/745 (MDR) applies in full. A certificate of origin (EUR.1, invoice declaration or REX) is required when applying for preferential duty rates. Current MFN duty rates should always be verified in the European Commission's TARIC database.

MFN duty rates for goods under subheading 960329 should be verified in the European Commission's TARIC database, as they may be subject to change. A significant share of global toothbrush production originates from China and other Asian countries, so importers should consult TARIC to check for any applicable anti-dumping or countervailing duty measures. Imports under subheading 960329 from countries benefiting from the EU Generalised Scheme of Preferences (GSP) or from countries covered by EU Free Trade Agreements may qualify for preferential duty rates below the MFN level. Claiming preferences requires compliance with the applicable rules of origin and presentation of a valid proof of origin, such as an EUR.1 certificate, invoice declaration or REX statement. FTA agreements with South Korea, Japan, Vietnam, Singapore and the United Kingdom may provide reduced or zero duty rates on eligible products. Imports from Russia and Belarus may be subject to restrictions arising from EU sanctions packages. VAT at the applicable national rate is charged in addition to customs duties. All current duty rates and trade measures should be verified in TARIC prior to importing.

Subheading CN 9603 29 covers other toothbrushes. 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.