Product classification

HS code for Prefabricated building: 9406.90

Buildings, prefabricated, not of wood.

Classification of prefabricated building under HS 9406.90

HS code 9406.90 is the residual classification for prefabricated buildings constructed from materials other than wood. This includes structures made of iron, steel, aluminum, plastics, or concrete. Under the Harmonized System, a prefabricated building is defined as a structure that is designed for permanent or temporary use and is either fully assembled in a factory or supplied as a collection of parts to be assembled on-site. The classification 9406.90 is applied when the building is presented as a functional unit intended to provide shelter or enclosure. This code is essential for distinguishing between raw construction materials and finished architectural products. The determination of this code relies on General Interpretative Rule 1 and Chapter 94 Note 4. It is important to note that the building does not need to be fully equipped with utilities to qualify; the presence of the main structural shell and roof is usually sufficient to establish its character as a building. This classification allows for the monitoring of modern modular construction techniques that utilize metal frames or composite materials, which are increasingly common in industrial and commercial sectors.

Covers
  • Steel-framed modular offices and work site cabins.
  • Prefabricated greenhouses made of aluminum or steel frames.
  • Modular shipping containers modified for use as housing or offices.
  • Plastic kiosks and portable toilets that function as small buildings.
  • Concrete prefabricated garages and utility sheds.
Also under 9406.90
  • Kwikspace modular buildings
  • Easi-Set precast concrete buildings
  • Panel Built modular offices
  • Karmod prefabricated buildings (non-wood types)
  • ConXtech steel frame systems

Codes often confused with 9406.90

Common mistake. The most common misclassification occurs with HS code 7308, which covers structures and parts of structures of iron or steel. While 7308 includes bridges, towers, and lattice masts, it does not include complete buildings. If a shipment consists of steel beams and plates that do not form a complete building kit, 7308 is used. However, if the components are intended to form a finished building, 9406.90 is mandatory. Another error is using 9406.10, which is exclusively for wooden buildings.

73.08Structures of iron or steel and parts thereof; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures9406.10Buildings; prefabricated, of wood

Top exporters and importers of HS 940690 (the code used for prefabricated building), 2025

In 2025, the largest exporter of HS 940690 (the code used for prefabricated building) in UN Comtrade data was China, with 38% of world exports; the largest importer in UN Comtrade data was Indonesia, with 8.2% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 940690, not only prefabricated building.

Top exporters 2025 · share of world exports

  1. 1 China $3.8B
  2. 2 Netherlands $663M
  3. 3 Italy $360M

World total: $9.9B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Indonesia $713M
  2. 2 Germany $584M
  3. 3 United States $427M

World total: $8.6B 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 prefabricated building

Brazil splits HS 9406.90 into 3 NCM codes. Pick the one that matches your product:

  • 9406.90.10Prefabricated greenhouses, not of wood
  • 9406.90.20Prefab buildings, iron or steel frame and walls
  • 9406.90.90Other prefabricated buildings, not of wood

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

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 prefabricated building

What is the HS code for Prefabricated building?

The HS code for Prefabricated building is 940690 (Buildings; prefabricated, not of wood). For prefabricated buildings made of materials other than wood (such as steel or plastic), the HS code is 9406.90.

How do I classify Prefabricated building for customs?

Prefabricated building is classified under HS code 940690 — Buildings; prefabricated, not of wood. This is a 6-digit subheading level code.

Are shipping containers classified here?

Standard shipping containers used for transport are classified under 8609. However, if they are modified into permanent buildings (like container homes), they fall under 9406.90.

Which countries are the top exporters of prefabricated building (HS 940690)?

In 2025, the top exporters of HS 940690 (the code used for prefabricated building) in UN Comtrade data were China ($3.8B, 38% of world exports), the Netherlands ($663M) and Italy ($360M). World exports came to about $9.9B, 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.

Which countries are the top importers of prefabricated building (HS 940690)?

In 2025, the top importers of HS 940690 (the code used for prefabricated building) in UN Comtrade data were Indonesia ($713M, 8.2% of world imports), Germany ($584M) and the United States ($427M). World imports came to about $8.6B, 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.

Is the HS code for Prefabricated building the same in all countries?

The base HS code 940690 for Prefabricated building is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for prefabricated building in Brazil?

Brazil splits HS 940690 into 3 NCM codes, so the right one for prefabricated building depends on the product's details: 9406.90.10 (Prefabricated greenhouses, not of wood), 9406.90.20 (Prefab buildings, iron or steel frame and walls), 9406.90.90 (Other prefabricated buildings, not of wood).