Analysis
HTS 9406.20.00 covers modular building units, of steel under heading 9406 (prefabricated buildings).
The column 2 rate, for countries without normal trade relations, is 45%, 15.5 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 2.9% of the customs value, which is in the middle of the rates in chapter 94 (56th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 9406.10.00 (prefabricated buildings: of wood, 2.6%) and 9406.90.01 (prefabricated buildings: other, 2.9%).
Census statistics map these goods to NAICS 332311 (Prefabricated Metal Building and Component Manufacturing), an industry of 867 US establishments employing 30,845 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9406.10.00 | Prefabricated buildings: of wood | 2.6% |
| 9406.90.01 | Prefabricated buildings: other | 2.9% |