Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Goods of this chapter are mainly for indoor and outdoor use, emphasizing their functionality and mobility, but attention must be paid to distinguishing them from wood products of Chapter 44, iron and steel products of Chapter 73, etc. Heading 9406 specifically covers prefabricated buildings, i.e., buildings prefabricated or made into components, movable or fixed installation. Includes container-type prefabricated buildings, vehicle-mounted mobile homes, modular buildings, etc. However, it does not include vehicle chassis of Chapter 87; if the vehicle and building are integrated and the main function is transportation, it is classified under Chapter 87. Code 940600 is a six-digit subheading. The first 2 digits '94' represent Chapter 94 (furniture, bedding, lamps, prefabricated buildings, etc.); digits 3-4 '06' represent heading 9406 (prefabricated buildings); digits 5-6 '00' indicate that there is no further subdivision under this heading, and all prefabricated buildings are classified under this subheading. Therefore, 940600 fully represents the commodity category of 'prefabricated buildings', covering movable buildings of various materials and uses. Vehicle-mounted mobile homes possess the basic characteristics of a building (such as living space, doors and windows, water and electricity facilities), and are designed to be movable or transportable, conforming to the definition of 'prefabricated buildings' under heading 9406. They differ from vehicles of Chapter 87 because their main function is dwelling rather than transportation; they also differ from ships of Chapter 89 or railway vehicles of Chapter 86, as they are usually towed by trucks or self-powered but primarily for dwelling.

Product Name: The specific name of the declared commodity, such as 'vehicle-mounted mobile home', 'RV', 'mobile villa', etc., which must be consistent with the actual goods. Material: Main construction materials, such as steel, aluminum, wood, fiberglass, etc., affecting classification and tax rates. Brand: Manufacturer or brand name; if no brand, declare 'no brand'. Model: Product model or specification, to facilitate identification of the specific style. Dimensions: Length, width, height, and internal area, used to determine whether it qualifies as a prefabricated building. Self-powered or not: Clearly state whether an engine is installed and whether it can drive itself, distinguishing towable from self-propelled types. Main Function: Explain the main use, such as residential, office, commercial, etc. CKD or fully assembled: Declare whether it is a complete knock-down (CKD) set or fully assembled, affecting classification. Customs declaration example: Product Name: Vehicle-mounted mobile home Material: Steel frame, fiberglass exterior wall Brand: No brand Model: MH-2024 Dimensions: Length 6m, width 2.4m, height 2.8m Self-powered: No (towable) Main Function: Residential CKD or fully assembled: Fully assembled HS Code: 9406000090 Mistakenly classifying vehicle-mounted mobile homes under 8703 (motor vehicles), ignoring their main residential function. Failing to distinguish towable from self-propelled types; self-propelled may involve Chapter 87 and requires caution. Inaccurate material declaration, such as declaring steel as aluminum, affecting classification and regulatory conditions.

The core basis for classification is the main function, design characteristics, and mobility of the commodity. A vehicle-mounted mobile home must meet: 1) possess the basic characteristics of a building (such as walls, roof, doors and windows, living facilities); 2) be designed to be movable or transportable, usually moved by trailer, truck, or self-powered; 3) not have transportation as the main function. If the vehicle chassis and building are integrated and transportation is the main function, it is classified under Chapter 87. In addition, reference should be made to the Explanatory Notes to the Harmonized System for heading 9406. 8703 Motor vehicles: 8703 covers motor vehicles mainly designed for passenger transport, whereas vehicle-mounted mobile homes, although movable, primarily function as dwellings and usually do not have independent driving capability (towable type) or driving function is secondary. 8716 Trailers and semi-trailers: 8716 covers trailers for transporting goods, whereas vehicle-mounted mobile homes, although possibly using a trailer chassis, as a whole constitute living space, exceeding the scope of transport equipment. 8903 Yachts: 8903 covers watercraft, whereas vehicle-mounted mobile homes are land-based and do not involve water navigation functions. 9403 Other furniture: 9403 covers ordinary furniture, whereas vehicle-mounted mobile homes are complete movable buildings with building structures, not single pieces of furniture. 9401 Seats: 9401 covers seats, etc. Vehicle-mounted mobile homes may contain seats, but the overall classification is based on the building. Does it possess the basic structure of a building (walls, roof, doors, windows)? Is it designed to be movable or transportable? Is the main function residential or similar use? Is it self-powered? If self-powered, is the power only used for movement? Is it inseparable from the transport vehicle chassis? If inseparable, consider Chapter 87.

What is the difference between a vehicle-mounted mobile home and an RV? Are the HS codes the same? Vehicle-mounted mobile homes usually refer to towable or movable living units, while RVs mostly refer to self-propelled vehicles. If an RV's main function is residential and it is movable, it is generally also classified under 940600; but if a self-propelled RV is mainly for transportation, it may be classified under 8703. The specific determination depends on the main function. How to determine whether a vehicle-mounted mobile home should be classified under Chapter 87? If the vehicle-mounted mobile home is integrated with the vehicle chassis and cannot be separated, and transportation is the main function, it is classified under Chapter 87. If the building part can be used independently, or the vehicle is only used for towing, it is classified under 9406. It is recommended to refer to the heading Explanatory Notes and customs classification decisions. What special documents are required when declaring a vehicle-mounted mobile home? Generally, basic documents such as packing list, invoice, contract, and bill of lading are required. If it is used equipment, a pre-shipment inspection certificate may be required. In addition, according to customs requirements, product manuals, photos, etc. may be required to prove classification. What is the export tax rebate situation for vehicle-mounted mobile homes? Export tax rebates depend on the specific HS code and national policies. Goods under 940600 may be eligible for tax rebates, but the latest export tax rebate rate should be checked. It is recommended to check through the General Administration of Customs or tax authority websites, or consult a professional customs broker. If a vehicle-mounted mobile home is imported in knock-down parts, how should it be declared? If the knock-down parts already constitute the basic characteristics of a prefabricated building, it is still classified under 940600. When declaring, it should be noted as a complete knock-down set and a detailed list should be provided. If the knock-down parts do not possess the basic characteristics, they may be classified separately according to materials. Does the import of vehicle-mounted mobile homes involve 3C certification? Generally, prefabricated buildings do not involve 3C certification, but if they contain electrical equipment, gas equipment, etc., they may need to comply with relevant certification requirements. The specific determination depends on the product configuration and customs regulatory conditions. How to check the regulatory conditions for vehicle-mounted mobile homes? Through the 'Import and Export Tariff Query' system on the General Administration of Customs website, enter HS code 940600 to view regulatory condition codes (such as A, B, etc.), and refer to the 'Customs Regulatory Condition Code Table' for specific meanings. Is the classification of vehicle-mounted mobile homes affected by size? Size is not a determining factor, but if too small, it may be regarded as furniture or toys. Generally, basic living space is required. If the size is too small, it may be classified under 9403 or others. It is recommended to provide dimensions and function descriptions.