Analysis
HTS 9406.90.01 covers prefabricated buildings: other under heading 9406 (prefabricated buildings). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items and square metres.
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 9406.20.00 (modular building units, of steel, 2.9%).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9406.10.00 | Prefabricated buildings: of wood | 2.6% |
| 9406.20.00 | Modular building units, of steel | 2.9% |