Modular Steel Office Building Unit from Canada
A prefabricated modular unit made of steel, designed as a standard shipping container size with pre-fitted internal office features like walls, doors, and electrical wiring. It falls under HTS 9406.90.01 as a prefabricated building element finished in the factory for on-site assembly into permanent office spaces. This classification applies to 'other' prefabricated buildings not specified elsewhere in heading 9406.
Duty Rate — Canada → United States
27.9%
Rate breakdown
9903.82.0925%Except as provided for in headings 9903.82.16 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(vi)–(viii) of U.S. note 16 to this subchapter
9903.03.060%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; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Import Tips
• Verify that units are substantially pre-fitted internally as per chapter notes to qualify as prefabricated buildings, not mere containers
• Provide assembly instructions and site plans in documentation to prove intended permanent building use