Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Goods of this chapter are mainly for indoor and outdoor furnishing, lighting or residential use, including both traditional furniture and modern prefabricated buildings and other construction-type products. Heading 9406 specifically covers prefabricated buildings, i.e., buildings that can be moved as a whole or moved after disassembly and reassembly, usually possessing the basic functions of a building, such as residential, office, medical, etc. This heading includes wooden, metal, plastic and other prefabricated buildings, but excludes permanent buildings fixed to a foundation. The first 2 digits 94 represent Chapter 94, covering furniture, lighting fittings, prefabricated buildings, etc.; digits 3-4, 06, represent heading 9406, specifically referring to prefabricated buildings; digits 5-6, 10, represent subheading 940610, specifically referring to metal prefabricated buildings. Therefore, 940610 fully denotes metal prefabricated buildings, whose main structure or principal material is metal. The goods are metal prefabricated buildings, possessing movable and disassemblable characteristics, and the principal material is metal, conforming to the description of heading 9406 and subheading 940610. Adjacent codes such as 940620 (plastic prefabricated buildings) or 940690 (prefabricated buildings of other materials) are excluded due to different materials.

Product Name: The specific name of the declared goods, such as "metal prefabricated building", which must be consistent with the actual goods. Material: State the principal constituent material, such as steel, aluminum, etc., and specify the type of metal. Use: Describe the use of the prefabricated building, such as residential, office, temporary accommodation, etc. Specifications and Dimensions: Provide the external length, width and height dimensions of the building, as well as the internal area. Brand: If there is a brand, declare the brand name; if no brand, fill in "none". Model: Declare the model or series number of the product for easy identification. Movable or Not: Confirm whether the building is designed to be movable or disassemblable. Product Name: Metal prefabricated building; Material: Steel; Use: Temporary office; Specifications and Dimensions: 6000mm×3000mm×2800mm; Brand: None; Model: MH-2024; Movable or Not: Yes. Misclassifying metal prefabricated buildings under 940690 (prefabricated buildings of other materials), ignoring the metal material. Failing to distinguish prefabricated buildings from containers, leading to classification errors. Failing to provide proof of movability at declaration, which may be questioned as non-prefabricated building.

The core basis for classification is the principal material, movability and building function of the goods. Metal prefabricated buildings must simultaneously satisfy: 1) the main structure or shell is metal; 2) designed to be moved as a whole or moved after disassembly and reassembly; 3) possessing the basic functions of a building. If any condition is lacking, it may be classified under other headings, such as 7308 (iron or steel structures) or 8609 (containers). 940620 Plastic prefabricated buildings: The principal material is plastic, whereas 940610 is made of metal. 940690 Prefabricated buildings of other materials: Materials are neither metal nor plastic, such as wooden, concrete, etc. 730890 Other iron or steel structures: Usually fixed-installed structural parts, not possessing overall movability. 860900 Containers: Containers are mainly used for transporting goods, do not possess residential function, and have fixed standard dimensions. Is the principal material metal? Is it designed to be movable or disassemblable? Does it possess the basic functions of a building? Is it confused with containers or structural parts? Is it distinguished from plastic or wooden prefabricated buildings?

What is the difference between metal prefabricated buildings and containers? Metal prefabricated buildings possess residential or office functions, with design emphasizing human activity space, whereas containers are mainly used for cargo transport, and although they can be modified, their original function is different. For classification, prefabricated buildings are classified under 940610, and containers under 860900. How to determine the principal material of a prefabricated building? The principal material refers to the material constituting the main structure or external walls of the building, such as steel, aluminum, etc. If the metal material accounts for the largest proportion by weight or volume, it is regarded as a metal prefabricated building. What are the declaration elements for metal prefabricated buildings? They include product name, material, use, specifications and dimensions, brand, model, movable or not, etc. For details, refer to customs declaration specifications to ensure completeness and accuracy. If a prefabricated building is partly made of metal and partly of plastic, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, it is classified according to the principal material. If the metal material constitutes the essential character, it is classified under 940610; if plastic is predominant, it is classified under 940620. How to check the export tax rebate for metal prefabricated buildings? The export tax rebate rate shall be determined according to the customs tariff and rebate policy of the current year, and can be checked through the official website of the General Administration of Customs or the tax bureau, or by consulting a professional customs broker. What certifications are required for importing metal prefabricated buildings? Usually a declaration of conformity, test reports, etc. are required, depending on the use and destination country requirements. It is recommended to consult customs or professional institutions in advance. What is the classification boundary between 940610 and 940690? 940610 specifically refers to metal prefabricated buildings, and 940690 covers prefabricated buildings of other materials (such as wooden, concrete). The key difference lies in whether the principal material is metal.