HS 940690 Other

Quick Answer: Prefabricated buildings imported under HS 940690 enter the US with a range of duty rates, including free entry for certain trade partners and up to 45%, the EU at 2.70%, and the UK at 2.00%. This residual classification applies to prefabricated buildings not specifically covered by other headings within Chapter 94, such as those primarily of metal or wood. Importers should carefully review specific product details and applicable preferential trade agreements to determine the precise duty. CustomTariffs aggregates this data, highlighting the need for precise classification to avoid unexpected costs.

What Are the Import Duty Rates?

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9406900110 — — ["No.","m<sup>2</sup>"]
9406900120 — — ["No.","m<sup>2</sup>"]
9406900130 — — ["No.","m<sup>2</sup>"]
9406900150 — — ["No.","kg"]
9406900190 — — ["No."]

Special rates available under trade agreements including USMCA, KORUS, GSP.

🇬🇧 United Kingdom

Code MFN Preferential Unit
9406900000 — — —
9406901000 2.00 % — —
9406903100 2.00 % — —
9406903800 2.00 % — —
9406909000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9406900000 2.70 % — —
9406901000 2.70 % — —
9406903100 2.70 % — —
9406903800 2.70 % — —
9406909000 2.70 % — —

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 9406.90?

Imports of Other 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?

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What products does HS 940690 cover?

This subheading covers prefabricated buildings, not classified under more specific headings within HS 9406. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is for buildings constructed from prefabricated components, such as walls, roofs, and floors, assembled on-site. It includes structures like modular homes, portable cabins, and temporary event structures that are not specifically detailed elsewhere in the nomenclature.

What falls outside HS 940690?

The following products are excluded from HS 940690: complete buildings of a kind not elsewhere specified or included, such as those constructed on-site from traditional materials, and parts of buildings that are not considered prefabricated components. For instance, loose building materials like bricks, cement, or individual lumber pieces are classified under their respective material headings. Similarly, structures designed for specific functions, like greenhouses (HS 9406.10) or certain industrial prefabricated buildings, are excluded and classified under more precise subheadings or headings.

What are common classification mistakes for HS 940690?

A common error is misclassifying structures that are not truly prefabricated buildings. This often occurs when importers classify individual components of a building as finished prefabricated units, or vice-versa. For example, a kit of parts that requires significant on-site fabrication or assembly beyond simple erection might not meet the definition of a prefabricated building. Adherence to General Interpretative Rule 2(a) for incomplete or unassembled goods is crucial, ensuring the *essential character* of the prefabricated building is present.

How should importers classify products under HS 940690?

The correct procedure for classifying products under HS 940690 involves a thorough examination of the product's construction and assembly method. Importers and customs brokers must determine if the product consists of prefabricated components designed for rapid on-site assembly into a complete building. Reviewing product literature, assembly instructions, and the overall nature of the goods against the definitions in the WCO HS Nomenclature and national tariff schedules (e.g., USITC HTS, UK Trade Tariff) is essential.

How is the duty calculated for products under HS 940690?

A prefabricated modular office unit weighing 5,000 kg and declared at a customs value of $25,000 USD would attract a US duty of $3,125. This is calculated using the Most Favored Nation (MFN) duty rate of 12.5% ad valorem, applied to the declared customs value. The calculation is: 12.5% × $25,000 = $3,125. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 9406.90.00.

Which trade agreements reduce duties for HS 940690?

Several free trade agreements may reduce the applicable duty rate for HS 940690, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 940490 HS 940290 HS 930690 HS 390690 HS 910690 HS 940569

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 940690, and how do preferential rates apply?

HS code 940690 covers 'Other' prefabricated buildings. The Most Favored Nation (MFN) duty rate can vary significantly by country. For example, the US MFN rate is 3.1% ad valorem. Many trade agreements offer preferential rates. For instance, under the USMCA, goods originating from Canada or Mexico may enter duty-free. Importers must ensure they have the necessary proof of origin to claim these preferential rates. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information.

What specific criteria determine if a prefabricated building falls under HS code 940690 as 'Other'?

HS code 940690 is a residual category for prefabricated buildings not specifically classified elsewhere in Chapter 94. This typically includes structures that are manufactured in sections or modules off-site and then assembled on-site. Examples include prefabricated houses, sheds, garages, and other modular structures not covered by more specific headings like those for prefabricated railway or tramway carriages or goods wagons (if applicable, though less common for building materials). The key is that the structure is largely manufactured in a factory setting before delivery to the site.

What documentation is typically required when importing goods classified under HS code 940690?

When importing prefabricated buildings under HS code 940690, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country and the nature of the prefabricated building, specific certifications or permits may be necessary. This could include building permits, compliance certificates for safety or environmental standards, and proof of origin documentation if preferential duty rates are to be claimed. It is crucial to verify the specific import requirements with the customs authorities of the destination country.

How are import duties calculated for HS code 940690, and can you provide an example?

Import duties for HS code 940690 are typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For example, if a prefabricated building is valued at $50,000 USD and the MFN duty rate is 3.1%, the import duty would be calculated as: $50,000 (value) × 0.031 (duty rate) = $1,550 USD. Some countries may also apply specific duties based on quantity (e.g., per unit or per square meter), or a combination of ad valorem and specific duties. Always confirm the applicable duty calculation method with the relevant customs authority.

Which major trade agreements commonly offer preferential duty rates for HS code 940690, and what is the general impact?

Several major trade agreements can impact duty rates for HS code 940690. For instance, the European Union's tariff (TARIC) provides preferential rates for goods originating from countries with which the EU has a Free Trade Agreement (FTA), such as those with Canada (CETA), Japan, or South Korea. Similarly, the UK Trade Tariff reflects preferential rates for goods from countries like Australia, Canada, and New Zealand under their respective FTAs. The United States also offers preferential rates under agreements like the USMCA. The general impact is a reduction or elimination of import duties for qualifying goods, provided importers can demonstrate compliance with the rules of origin stipulated in each agreement. This significantly lowers the landed cost of imported prefabricated buildings.