HS 940610 Of wood
Quick Answer: Prefabricated buildings of wood imported under HS 940610 enter the UK at 2.00%, the EU at 2.70%, and the US at 2.6% ad valorem, with certain trade agreements offering duty-free entry. This code specifically covers prefabricated buildings constructed primarily from wood, such as modular homes, sheds, and garden offices. Importers should be aware of potential variations in duty rates based on country of origin and specific trade agreements. CustomTariffs aggregates this data to assist in compliance. Exporters and customs brokers must ensure accurate classification and documentation to benefit from preferential rates where applicable.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9406100000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9406100000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9406100000 | 2.6% | Free (17 programs) | ["No.","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9406.10?
Imports of Of wood may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 940610 cover?
This subheading covers prefabricated buildings of wood, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. This includes structures like sheds, garages, and modular homes that are manufactured in sections at a factory and then assembled on-site. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the material of construction being wood, and the method of construction being prefabrication, regardless of their intended use as dwellings or for other purposes.
What falls outside HS 940610?
The following products are excluded from HS 940610: buildings constructed primarily of other materials such as metal (HS 940620) or plastics (HS 940690), and non-prefabricated wooden structures that are built on-site from raw materials. Also excluded are wooden components or parts of buildings that are not themselves complete prefabricated units, such as individual wall panels or roofing trusses that require significant on-site construction to form a complete building structure, which would be classified based on their specific nature.
What are common classification mistakes for HS 940610?
A common error is misinterpreting the "prefabricated" aspect, leading to the classification of on-site constructed wooden structures under this subheading. According to General Interpretative Rule (GIR) 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify kits for building wooden structures that require substantial on-site fabrication as prefabricated buildings, when they should be classified as parts or components.
How should importers classify products under HS 940610?
The correct procedure for classifying products under HS 940610 involves confirming that the product is a complete building structure manufactured in sections off-site, and that its primary construction material is wood. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 9406. Verification of the supplier's declaration regarding the prefabricated nature and material composition is crucial.
How is the duty calculated for products under HS 940610?
A prefabricated wooden garden shed weighing 500 kg and declared at a customs value of $1,500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS subheading 9406.10.0000.
Which trade agreements reduce duties for HS 940610?
Several free trade agreements may reduce the applicable duty rate for HS 940610, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada and Mexico. The UK's Generalized System of Preferences (GSP) may also offer reduced or zero duties for goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required, while for UK GSP, a GSP Form A movement certificate may be necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for prefabricated buildings of wood (HS 940610)?
The Most Favored Nation (MFN) duty rate for prefabricated buildings of wood under HS code 940610 can vary. For example, the USITC Schedule B lists a rate of 3.5% ad valorem. However, many countries offer preferential duty rates under trade agreements. For instance, under the US-Australia Free Trade Agreement (AU), the duty rate is Free. It is crucial to consult the specific tariff schedule of the importing country and any applicable trade agreements to determine the exact duty rate.
How is the import duty for HS 940610 calculated, and can you provide an example?
The duty for HS 940610 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a prefabricated wooden building is valued at $50,000 USD and the MFN duty rate is 3.5%, the calculated duty would be $50,000 * 0.035 = $1,750 USD. Always ensure you are using the correct value and the applicable duty rate for your specific import.
What documentation is typically required for importing prefabricated buildings of wood under HS 940610?
Importing prefabricated buildings of wood (HS 940610) generally requires standard import documentation, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific product, additional documentation may be necessary. This could include proof of origin to claim preferential duty rates, import licenses, or certificates of conformity to meet local building codes and safety standards. It is advisable to consult the customs authority of the destination country for a comprehensive list.
Which trade agreements commonly offer reduced or free duty rates for HS 940610?
Several trade agreements can significantly reduce or eliminate duties on prefabricated buildings of wood (HS 940610). Examples include agreements like the US-Australia Free Trade Agreement (AU), where the rate is Free, and agreements involving countries such as Canada (CA), Mexico (MX), South Korea (KR), and various nations within the European Union (EU) or the UK. Importers should verify the specific provisions of the relevant trade agreement and ensure compliance with rules of origin requirements to benefit from these preferential rates.
What are the key classification criteria for HS code 940610, distinguishing it from other prefabricated structures?
HS code 940610 specifically covers 'Prefabricated buildings of wood'. The key classification criterion is that the structure must be primarily constructed of wood and be 'prefabricated'. This means that the components are manufactured off-site in a factory and then assembled at the final location. The structure should be designed for immediate use as a building (e.g., dwelling, office, workshop). Structures that are not primarily of wood, or are not designed for immediate use as a building, or are not prefabricated, would be classified under different HS codes.