Oral care layer and related method of manufacture

An oral care composition including a hydrophilic, aliphatic, polyether-based thermoplastic polyurethane, a glycol polymer, and a poly(N-vinyl lactam). These components form a tacky film having a thickness of about 1 mils to about 50 mils. A whitening agent, such as a peroxide, can be absorbed into the tacky film, and adapted to desorb from the tacky film to whiten teeth to which the film is joined. A method is also provided in which the components are extruded through a twin screw extruder and output to a die to produce the film. The whitening agent can be deposited on the film and absorbed by the film to form a relatively stable oral care composition including the whitening agent.