Analysis
Heading 9406 of the Harmonized Tariff Schedule covers prefabricated buildings. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
None of its 3 lines is duty-free at the general rate. Rates run from 2.6% to 2.9% with a median of 2.9%, so the line you choose sets the duty.
The largest subheadings are 9406.10 (unnamed, 1 line), 9406.20 (unnamed, 1 line) and 9406.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Prefabricated Metal Building and Component Manufacturing (332311), All Other Plastics Product Manufacturing (326199) and Prefabricated Wood Building Manufacturing (321992). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 2.9% sits at the 56th percentile of the headings in chapter 94.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9406.10.00 | Prefabricated buildings: of wood | 2.6% |
| 9406.20.00 | Modular building units, of steel | 2.9% |
| 9406.90.01 | Prefabricated buildings: other | 2.9% |