HS code · 6-digit subheading
HS Code 9406.10 – Buildings; prefabricated, of wood
HS code 9406.10 is the 6-digit subheading for buildings, prefabricated, of wood. It is used for wooden modular homes, prefabricated timber frame houses, log cabins, wooden garden sheds and prefabricated wooden classrooms.
What HS 9406.10 covers
This HS code covers prefabricated buildings primarily constructed from wood, a growing segment in the construction industry due to its sustainability and efficiency. These structures range from small garden sheds and cabins to larger modular homes and commercial buildings, all manufactured off-site and assembled on location. Major importers include countries experiencing housing shortages, rapid development, or those with a preference for sustainable building practices, such as the United States, Canada, and various European nations. Exporters are typically countries with abundant timber resources and advanced woodworking industries, like Canada, Sweden, Finland, and Germany. Key factors influencing this trade include timber prices, transportation logistics for large modules, building codes, and environmental regulations like EUDR and EUTR, which ensure sustainable sourcing. The demand is also driven by the speed of construction, reduced on-site waste, and the aesthetic appeal of wood.
- Covers
- Wooden modular homes
- Prefabricated timber frame houses
- Log cabins
- Wooden garden sheds
- Prefabricated wooden classrooms
- Glamping pods (wooden)
- Wooden tiny houses
- Prefabricated wooden garages
- Examples
- Honka log homes
- Lindal Cedar Homes
- KODA by Kodasema (wooden units)
- Timbeco prefabricated houses
- EcoHouse wooden structures
Codes often confused with 9406.10
Common mistake. This code can be confused with 940690 (prefabricated buildings not of wood) or even specific wooden articles in Chapter 44 if the structure isn't clearly a complete or substantially complete building. The "prefabricated" aspect and "building" function are key differentiators.
Top exporters and importers of HS code 940610, 2025
In 2025, the largest exporter of HS code 940610 in UN Comtrade data was Estonia, with 21% of world exports; the largest importer in UN Comtrade data was Germany, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Estonia $410M 21% of world exports
- 2 Lithuania $189M 9.6% of world exports
- 3 Poland $146M 7.4% of world exports
World total: $2.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $274M 15% of world imports
- 2 United States $271M 15% of world imports
- 3 Norway $164M 8.8% of world imports
World total: $1.9B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 9406.10 2
Brazil splits HS 9406.10 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 9406.10.10 Prefabricated wooden greenhousesEstufas
- 9406.10.90 Other prefabricated wooden buildingsOutras
All Brazil NCM codes in heading 94.06 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about HS 9406.10
What is HS code 940610?
HS code 940610 is a 6-digit subheading in the Harmonized System that covers: Buildings; prefabricated, of wood. This HS code covers prefabricated buildings primarily constructed from wood, a growing segment in the construction industry due to its sustainability and efficiency. These structures range from small garden sheds and cabins to larger modular homes and commercial buildings, all manufactured off-site and assembled on location. Major importers include countries experiencing housing shortages, rapid development, or those with a preference for sustainable building practices, such as the United States, Canada, and various European nations. Exporters are typically countries with abundant timber resources and advanced woodworking industries, like Canada, Sweden, Finland, and Germany. Key factors influencing this trade include timber prices, transportation logistics for large modules, building codes, and environmental regulations like EUDR and EUTR, which ensure sustainable sourcing. The demand is also driven by the speed of construction, reduced on-site waste, and the aesthetic appeal of wood.
What products fall under HS code 940610?
Wooden modular homes, Prefabricated timber frame houses, Log cabins, Wooden garden sheds, Prefabricated wooden classrooms, Glamping pods (wooden), Wooden tiny houses, Prefabricated wooden garages
What are common misclassifications for HS code 940610?
This code can be confused with 940690 (prefabricated buildings not of wood) or even specific wooden articles in Chapter 44 if the structure isn't clearly a complete or substantially complete building. The "prefabricated" aspect and "building" function are key differentiators.
Which countries are the top exporters of goods under HS code 940610?
In 2025, the top exporters of HS code 940610 in UN Comtrade data were Estonia ($410M, 21% of world exports), Lithuania ($189M) and Poland ($146M). World exports came to about $2.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 940610?
In 2025, the top importers of HS code 940610 in UN Comtrade data were Germany ($274M, 15% of world imports), the United States ($271M) and Norway ($164M). World imports came to about $1.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 940610 structured?
HS code 940610 is a 6-digit subheading under the Harmonized System. The first 2 digits (94) identify the chapter, digits 3-4 (06) identify the heading, and digits 5-6 (10) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 940610?
Brazil splits HS code 940610 into 2 NCM codes: 9406.10.10 (Prefabricated wooden greenhouses), 9406.10.90 (Other prefabricated wooden buildings). The first 6 digits of each match the HS code.