9406 - Prefabricated buildings:

This HTS category, 9406, encompasses prefabricated buildings. These are structures that are manufactured off-site, either as complete units or as modular components, and then transported to their final location for assembly. The key characteristic is that a significant portion of the construction process, including fabrication and assembly of components, occurs in a factory setting rather than at the building site. This broad category covers a wide array of structures, from simple sheds and garages to more complex residential homes, commercial buildings, and specialized structures like portable offices.

Distinguishing this category from its siblings at the HTS Root level is straightforward as the scope is entirely different. While other top-level categories might cover live animals, agricultural products, or textiles, 9406 is specifically dedicated to manufactured building structures. The core principle of classification here lies in the "prefabricated" nature of the building, contrasting with buildings constructed entirely on-site through traditional methods.

Within category 9406, further subclassification is provided based on the primary material of construction. The subdivisions, such as "Of wood" (9406.10.00.00) and "Modular building units, of steel" (9406.20.00.00), allow for more granular tariff treatment. The "Other" category (9406.90.01) serves as a residual classification for prefabricated buildings not falling under the specific material subheadings, ensuring all such structures are accounted for within the HTS framework.