Modular Steel Office Building Unit from China
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 — China → United States
37.9%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
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