Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles, and prefabricated buildings. The main characteristics of goods in this chapter are that they are movable, dismantlable or assemblable, and used for dwelling or furnishing. Although prefabricated buildings are architectural structures, they are classified in this chapter rather than Chapter 44 (wood articles) or Chapter 89 (ships) because of their movability. Heading 9406 covers prefabricated buildings, i.e., buildings designed to be movable or dismantlable for assembly, usually made of wood, metal or plastics. It includes wooden prefabricated buildings, metal prefabricated buildings and plastic prefabricated buildings. Their core characteristic is that they are transportable as a whole and assembled on site, rather than being fixed structures. The first 2 digits 94 = Chapter 94 (furniture, bedding, prefabricated buildings, etc.); digits 3-4, 06 = heading 9406 (prefabricated buildings); digits 5-6, 20 = subheading 940620 (wooden prefabricated buildings). This subheading specifically covers prefabricated buildings whose main structural material is wood, as distinct from prefabricated buildings of metal (940610) or plastics (940690). The goods are wooden prefabricated buildings, whose main structural material is wood, and which are movable or dismantlable, meeting the description of heading 9406 and subheading 940620. They are not classified in Chapter 44 (wood articles), because Chapter 44 does not include prefabricated buildings; nor in Chapter 89 (ships), because they are not waterborne dwelling structures.

Product name: The declared product name should be accurately described as "wooden prefabricated building", avoiding vague expressions such as "wooden house" or "wooden building". Material: State the main structural material, such as "main structure of wood, supplemented by metal connectors", and specify the wood species (e.g., pine, fir). Use: Declare the specific use, such as "for temporary residence, office, tourist campsite, etc.", and reflect the movable or dismantlable characteristic. Brand: Fill in the manufacturer or brand name; if there is no brand, write "none". Model: Fill in the product model or specification, such as "MH-2024"; if there is no model, write "none". Specifications and dimensions: Declare the overall dimensions (length x width x height) and weight, using meters and kilograms respectively. Movable or dismantlable: Clearly declare "yes" or "no", and briefly explain the moving method (e.g., whole-unit lifting, knock-down type). Packaging method: Declare the packaging form, such as "knock-down packaging" or "whole-unit packaging", and indicate the number of pieces. Product name: wooden prefabricated building; Material: main structure of pine, supplemented by metal connectors; Use: for temporary residence at a tourist campsite, movable by whole-unit lifting; Brand: none; Model: MH-2024; Specifications and dimensions: length 6 m x width 3 m x height 2.8 m, weight 1,500 kg; Movable or dismantlable: yes, movable by whole-unit lifting; Packaging method: knock-down packaging, 10 pieces in total. Failure to indicate the "movable or dismantlable" characteristic may lead to misclassification as a fixed building. Writing only "wooden" for the material without specifying the specific wood species and auxiliary materials affects classification. Declaring the use as "permanent residence" may give rise to disputes over whether it belongs to prefabricated buildings.

The core basis for classification is: 1. whether the goods are prefabricated buildings, i.e., designed for movable or dismantlable assembly; 2. whether the main structural material is wood. If so, they are classified under 940620. Reference should be made to the Explanatory Notes to the Harmonized System for heading 9406; prefabricated buildings usually have complete dwelling functions and can be transported to the site for assembly. 940610 Prefabricated buildings of metal: The main structural material is metal, not wood. If the proportion of metal in a wooden prefabricated building exceeds that of wood, it may be classified under this code. 940690 Prefabricated buildings of other materials: The main structural material is plastics, concrete or other non-wood, non-metal materials. If wood is not the main material of a wooden prefabricated building, it may be classified under this code. 442890 Other articles of wood: Chapter 44 wood articles do not include prefabricated buildings. If the goods are wooden building components but not complete prefabricated buildings, they may be classified under this code. 890790 Other floating structures: If a prefabricated building is designed as a waterborne floating dwelling, it is classified under Chapter 89. However, land-use wooden prefabricated buildings are still classified under 940620. Is it designed to be movable or dismantlable? Is the main structural material wood? Does it have complete dwelling functions? Are fixed buildings excluded? Are waterborne floating structures excluded?

What is the difference in HS codes between wooden prefabricated buildings and wooden villas? Wooden prefabricated buildings are classified under 940620 because they are movable or dismantlable; if a wooden villa is a fixed building, it is classified under Chapter 44 or other headings of Chapter 94, depending on the structure. The key difference lies in whether it is movable. How can the main structural material of a wooden prefabricated building be determined? The main structural material refers to the material accounting for the largest proportion of the overall weight or volume, usually walls, floors, roofs, etc. If wood dominates, it is classified under 940620; if metal or plastics dominate, it is classified under 940610 or 940690. Is it necessary to provide proof of the moving method of the prefabricated building when declaring? Yes, it is recommended to provide a product manual or drawings to prove that it can be lifted as a whole or assembled/disassembled, so as to avoid classification disputes. Customs may require supplementary materials. How can the tax rate for wooden prefabricated buildings be checked? The tax rate must be checked according to the customs tariff of the destination country, and can be obtained through the customs official website or trade data platforms. Note that tax rates may change with trade agreements, so real-time checking is recommended. If a wooden prefabricated building contains a metal frame, does it affect classification? If the metal frame plays only an auxiliary role and the main structure is still wood, it is classified under 940620; if the metal frame is the main structure, it is classified under 940610. Judgment should be based on the actual material proportions. What should be noted when declaring wooden prefabricated buildings sold through cross-border e-commerce? It is necessary to accurately declare the product name, material, use and movability, and provide detailed specifications and pictures. It is recommended to communicate with the customs broker in advance to ensure correct classification and avoid inspection delays. What are the export regulatory conditions for wooden prefabricated buildings? Regulatory conditions vary by country and usually require fumigation certificates (for wooden packaging), certificates of origin, etc. For details, check the customs regulatory condition codes, such as "A" indicating an inbound goods customs clearance form.