HTSUS 3006.40.00.00 — Dental cements and other dental fillings; bone reconstruction cements

Duty Rates

General (Col 1)

Free

Special (FTA)

—

Column 2 (Non-NTR)

20%

Unit of Quantity

[kg]

Frequently asked questions

What is NAICS 3006.40.00.00?

NAICS 3006.40.00.00 is the North American Industry Classification System code for Dental cements and other dental fillings; bone reconstruction cements. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.

What licenses and permits does a Dental cements and other dental fillings; bone reconstruction cements need?

A Dental cements and other dental fillings; bone reconstruction cements typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.

How do I register a Dental cements and other dental fillings; bone reconstruction cements business in the United States?

To register a Dental cements and other dental fillings; bone reconstruction cements business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.

What tax forms does a Dental cements and other dental fillings; bone reconstruction cements file with the IRS?

Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.

Is Dental cements and other dental fillings; bone reconstruction cements the right NAICS code for my business?

Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If Dental cements and other dental fillings; bone reconstruction cements describes your main line of business, NAICS 3006.40.00.00 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 3006.40.00.00 description and exclusions to confirm it fits your operations.

What are prevailing wage (Davis-Bacon) requirements for a Dental cements and other dental fillings; bone reconstruction cements?

The Davis-Bacon Act requires payment of locally prevailing wages and fringe benefits on federal construction contracts exceeding $2,000. Similar state-level prevailing wage laws (Little Davis-Bacon) apply to state-funded projects in about 32 states. Contractors must submit certified payroll reports (Form WH-347) weekly listing each worker's classification, hours, rate, and fringe benefits. Willful violations can result in debarment from federal contracts for up to 3 years.

What contractor license does a Dental cements and other dental fillings; bone reconstruction cements need?

Most states require a general contractor license for projects above a dollar threshold (typically $500-$50,000 depending on the state). Requirements include passing a trade and business/law exam, documenting 2-5 years of experience, providing a surety bond ($5,000-$100,000+), and carrying general liability insurance. Electrical, plumbing, and HVAC require separate specialty licenses in virtually all states with additional trade-specific exams.

Does a Dental cements and other dental fillings; bone reconstruction cements need workers' compensation insurance?

Workers' compensation is required in nearly every state for businesses with employees. Exceptions exist for sole proprietors and partners (who can opt-out in most states but should consider coverage) and very small employers in some states. Texas is the only state where workers' comp is entirely voluntary. Construction businesses often face higher rates due to risk classification. Failure to carry required coverage can result in fines, stop-work orders, and personal liability for workplace injuries.

What OSHA requirements apply to a Dental cements and other dental fillings; bone reconstruction cements?

All employers must provide a workplace free from recognized hazards under the OSH Act. OSHA recordkeeping (Form 300/300A/301) is required for employers with more than 10 employees unless exempt as a low-hazard industry. OSHA 10-hour or 30-hour construction outreach training is highly recommended and may be required by state law or project specifications. Fall protection (29 CFR 1926.501) is required at 6 feet in construction. Failure to comply can result in citations up to $15,625 per violation.