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 use, serving both practical and decorative functions. Prefabricated buildings, as movable or assemblable building structures, are included in this chapter because of their residential or commercial use, rather than being classified as building materials. Heading 9406 covers prefabricated buildings, i.e., prefabricated or movable building units, usually designed for permanent or semi-permanent use, capable of being transported in whole or in sections and assembled on site. Includes container-type houses, wooden or metal prefabricated buildings, modular buildings, etc. However, it excludes motor vehicles, trailers or semi-trailers (Chapter 87), as well as ordinary tents (Chapter 63) or toy houses (Chapter 95). The first 2 digits "94" represent Chapter 94, covering furniture, lamps, prefabricated buildings, etc. Digits 3-4 "06" represent heading 9406, specifically prefabricated buildings. Digits 5-6 "90" is a subheading meaning "other", i.e., prefabricated buildings made of materials other than those of subheading 9406.10 (wooden prefabricated buildings) and 9406.20 (iron or steel prefabricated buildings), such as aluminum, plastic, concrete, etc. Therefore, 940690 refers to other prefabricated buildings made of non-wood, non-steel materials. The goods are prefabricated buildings, and the material is neither wood nor steel, so they are classified under 940690. If made of wood, they would be classified under 940610; if made of steel, under 940620. If they were ordinary tents, they would be classified under 6306; if they were converted vehicles, under 8705; if they were toys, under 9503. Therefore, material and use are the key distinguishing factors.

Product Name: The specific name of the declared goods, such as "aluminum alloy prefabricated building", "plastic prefabricated house", etc., which must be consistent with the actual goods. Material: The main constituent material, such as aluminum, plastic, concrete, etc., and the material of the main structure must be specified. Brand: Manufacturer or brand name; if there is no brand, fill in "none". Model: Product model or specification for easy identification. Use: The use of the prefabricated building, such as residential, office, commercial, etc. Specifications and Dimensions: Information such as length, width, height, usually in meters. Whether Assembled: Whether it is already assembled into a complete building at the time of declaration, or is in knock-down form. Product Name: Aluminum alloy prefabricated building; Material: aluminum alloy frame, polyurethane insulation panels; Brand: none; Model: AH-2024; Use: temporary office; Specifications and Dimensions: length 6 m × width 3 m × height 2.8 m; Whether Assembled: knock-down. Material declared unclearly, with aluminum mistakenly declared as steel, leading to incorrect code. Use description vague, failing to distinguish residential from commercial, which may affect regulatory conditions. Specifications and dimensions not provided, affecting customs determination of whether it is a prefabricated building. Ignoring whether assembled; knock-down and finished products may be classified differently.

The core basis for classification is the notes to Chapter 94 of the Import and Export Tariff and the text of heading 9406. Prefabricated buildings must possess movable or prefabricated-assembly characteristics, and the main material determines the subheading. If the material is wood, classify under 940610; if steel, under 940620; other materials under 940690. At the same time, vehicles of Chapter 87, tents of Chapter 63, and toys of Chapter 95 must be excluded. 940610 Wooden prefabricated buildings: The material is wood, whereas 940690 is for non-wood, non-steel materials. 940620 Iron or steel prefabricated buildings: The material is iron or steel, whereas 940690 is for other materials. 630629 Tents of other textile materials: Tents are made of textile materials, are not building structures, and are not habitable. 870590 Other special purpose vehicles: Vehicles are motor-driven, whereas prefabricated buildings have no power. 950300 Toy houses: Toy houses are reduced-scale models for entertainment, not for actual habitation. Is the material indeed non-wood and non-steel? Does it possess movable or prefabricated-assembly characteristics? Is the use for actual purposes such as residential or commercial? Are vehicles, tents, toys, etc., excluded? Do the specifications and dimensions match those of a prefabricated building?

How can I check the import tariff rate for 940690? You can use the official website of the General Administration of Customs, the International Trade Single Window, or professional tariff query tools. Enter HS code 940690, select the destination country and country of origin, and the MFN rate, general rate, and agreement rates will be displayed. Note that tariff rates may be adjusted with policy changes, so it is advisable to rely on the latest published rates. What is the difference in classification between aluminum prefabricated buildings and iron or steel prefabricated buildings? Aluminum prefabricated buildings are classified under 940690, while iron or steel ones are classified under 940620. The materials differ, and the tariff rates and regulatory conditions may also differ. When declaring, accurate material certification must be provided to avoid supplementary tax payments or penalties due to classification errors. How should "Use" be filled in among the declaration elements for prefabricated buildings? The use should be specific and clear, such as "temporary residence", "mobile office", "commercial display", etc. Avoid filling in general terms such as "building" or "temporary". Use affects customs determination of the goods' attributes and may also involve regulatory document requirements. Can prefabricated buildings exported in knock-down form be declared under 940690? Yes, but "Whether Assembled: knock-down" must be indicated in the declaration elements. If the knock-down parts already constitute the complete essential character of a prefabricated building, they are still classified under 9406. If they are merely building materials, they may be classified under Chapter 73 or Chapter 76, etc. What is the difference in classification between prefabricated buildings and container houses? If a container house has been converted for residential or office use, it is usually classified under 9406; if it is merely an ordinary container, it is classified under 8609. The difference lies in whether it has building functions and the degree of conversion. Does export of 940690 involve export tax rebates? Export tax rebates depend on the commodity code and national policy. 940690 generally qualifies for export tax rebates, but the rebate rate must be checked in the latest export tax rebate rate database. Enterprises should ensure accurate declaration so as not to affect the rebate. If importing used prefabricated buildings from abroad, is the classification the same? The classification principles are the same, but used prefabricated buildings may involve solid waste regulation. Relevant testing reports must be provided to confirm they are not solid waste. If they meet the standards, they are still classified under 940690, but additional inspection and quarantine may be required. Do packaging materials for prefabricated buildings need to be declared separately? Packaging materials are usually declared together with the goods, but if they are wooden packaging, they must comply with ISPM15 standards and bear the IPPC mark. Packaging materials are not classified separately, but must be indicated in the customs declaration form.