Prefabricated buildings
7 declarable lines
Heading 9406 covers prefabricated buildings. It is split first by material, with separate lines for wood and steel modular building units, then within other prefabricated buildings by metal versus other material and by specific uses such as greenhouses and plastic animal sheds.
Products in this heading
- Wooden prefabricated cabins and sheds
- Steel modular building units
- Metal commercial greenhouses
- Metal non-commercial greenhouses
- Metal prefabricated buildings other than greenhouses
- Plastic animal sheds
- Other prefabricated buildings not of wood or metal
How to choose the right subheading
- Confirm the article is a complete prefabricated building or building unit, not a separate fitting or furniture item.
- Identify the material, because wood has its own line and steel modular building units have their own line.
- For metal goods other than steel modular units, decide whether the article is a greenhouse.
- For a metal greenhouse, choose commercial or other.
- For other materials, decide whether the article is a plastic animal shed or another prefabricated building.
Often confused with
- Heading 9401Loose seats for a prefabricated cabin
Seats are classified in heading 9401, not as part of the building.
- Heading 9403Loose furniture for a modular unit
Furniture is classified in heading 9403 unless it is a prefabricated building unit.
- Heading 9404Mattresses and bedding for cabins
Mattress supports and bedding are classified in heading 9404.
- Heading 9405Lighting fittings for a prefabricated building
Luminaires and lighting fittings are classified in heading 9405.
Frequently asked questions
What is the HTS code for a wooden prefabricated building?
Wooden prefabricated buildings are classified under 9406.10.00.00, with a general (MFN) duty rate of 2.6%.
What is the duty on a steel modular building unit?
Steel modular building units are classified under 9406.20.00.00, with a general (MFN) duty rate of 2.9%.
How do I classify a metal greenhouse?
A commercial metal greenhouse is classified under 9406.90.01.10, with a general (MFN) duty rate of 2.9%. A metal greenhouse that is not commercial is classified under 9406.90.01.20, also at a general (MFN) duty rate of 2.9%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 9406
- 9406.10.00.00Prefabricated buildings / Of wood2.6%
- 9406.20.00.00Modular building units, of steel2.9%
- 9406.90.01.10Prefabricated buildings / Of metal / Greenhouses / Commercial2.9%
- 9406.90.01.20Prefabricated buildings / Of metal / Greenhouses / Other2.9%
- 9406.90.01.30Prefabricated buildings / Of metal / Other2.9%
- 9406.90.01.50Prefabricated buildings / Animal sheds of plastic2.9%
- 9406.90.01.90Prefabricated buildings / Other2.9%