Steel Shipping Container Office Pod from Canada
Repurposed steel shipping container modified in-factory with office interiors including desks, partitions, and wiring for on-site stacking into offices. Falls under HTS 9406.90.0130 as other metal prefabricated buildings in modular unit form per notes. Designed for permanent assembly, not transport.
Duty Rate — Canada → United States
27.9%
Rate breakdown
9903.82.0925%Except as provided for in headings 9903.82.16, 9903.82.20–9903.82.26 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(vi)–(viii) and (xi) of U.S. note 16 to this subchapter
9903.05.900%Articles of aluminum, of steel or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; patented pharmaceutical articles; and semiconductor articles, as provided in subdivision (f) of U.S. note 52 to this subchapter
Import Tips
• Document factory modifications to prove prefabricated status over ISO containers; check ISO certification if retaining transport features
• Common error: undervaluing modifications leading to duty disputes