Prefabricated buildings — HTS 9406
Prefabricated buildings
Chapter 94 › Heading 9406
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 9406 groups prefabricated buildings: structures made in advance and designed to be transported and assembled or installed at the final site. Examples may include modular rooms, cabins, site offices, storage buildings, and similar structures, whether shipped complete or in sections or panels. The heading concerns the building as a prefabricated unit, not automatically every item shipped with it.
To reach the correct 8-digit HTSUS code, start with the applicable 6-digit subheading and then compare the product’s principal characteristics with the more specific U.S. breakouts. These breakouts commonly distinguish the building’s main material or construction type, such as wood, plastics, or other materials, and may distinguish particular kinds of prefabricated structures. Review the exact tariff wording, legal notes, and any relevant classification guidance; complex designs may require customs-broker or ruling advice.
What to check
- Describe what is being imported: a complete building, a kit, panels, modules, or separate components.
- Identify the principal structural material and explain which material forms the building’s main framework or walls.
- Check whether the product is designed for permanent installation, temporary use, a particular function, or assembly with other units.
- Compare the full product specifications, drawings, packing list, and invoices with every applicable 8-digit tariff description.
- Confirm whether accessories, appliances, furniture, foundations, or separately shipped components require classification outside heading 9406.
HTS heading 9406 summary
Prefabricated buildings is a 4-digit product category containing 3 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 9406.10.00.00 👉 | Of wood | 2.6% | Free | 33 1/3% |
| 9406.20.00.00 👉 | Modular building units, of steel | 2.9% | Free | 45% |
| 9406.90.01 👉 | Other | 2.9% | Free | 45% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 9406?
Prefabricated buildings. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.