HS Code for Modular wood house

Modular wood houses are classified under HS code 9406.10 because they meet the definition of prefabricated buildings as outlined in the Harmonized System. According to the Chapter 94 notes, prefabricated buildings are structures that are finished in the factory or put up as elements, presented together, to be assembled on site. Since wood is the predominant structural material, the specific subheading 9406.10 is applied. This classification covers the entire structure, including floors, walls, and roofs, provided they are imported as a complete unit or a kit intended for assembly. The classification remains valid even if the house is missing minor components like glass for windows or internal plumbing fixtures, as long as the essential character of a building is present.

Products Included

• Prefabricated timber-framed residential houses
• Modular wooden cabins and cottages
• Wooden site offices and temporary housing units
• Pre-cut wooden house kits for on-site assembly
• Wooden garden studios and workshops

Common Misclassification

A frequent error is classifying these structures under HS code 4418, which covers builders' joinery and carpentry of wood. While 4418 includes parts of buildings like beams or window frames, it does not cover complete or incomplete buildings presented as a single shipment. Another confusion arises with HS code 9406.90, which is a residual category for prefabricated buildings made of materials other than wood, such as steel or concrete.

FAQ

What is the HS code for modular wood house?

The primary HS code for a modular wood house is 9406.10, which specifically covers prefabricated buildings made of wood.

Does this code include the furniture inside the house?

Generally, no. If furniture is imported separately or is not built-in, it must be classified under its own respective headings in Chapter 94, such as 9403 for other furniture.