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The division into the material and the ideal is a matter of European philosophy, but for Buddhism it is not particularly relevant. There, the division into the real and the illusory is more important, as Buddhist traditions diverge. It doesn't matter what is material, because there is no matter, it is only one of the illusions of consciousness. And dharma cannot be illusory, because it promotes awareness of reality.
Yes, some of the dhammas are material. They are called rupa dhammas. It is the rupa dhammas that make up the entire visible world and our body. The other three paramatthas will be classified as immaterial: chetasika, chitta, nibbana. The last three categories can be classified as nama dhammas as opposed to rupa dhammas.