9406.10.00.00 - Of wood

HTS Code 9406.10.00.00 specifically classifies prefabricated buildings that are constructed primarily of wood. This category encompasses structures designed for assembly on-site, such as sheds, garages, playhouses, or even larger dwelling units, where wood serves as the principal structural material. The emphasis is on the finished product being a complete building unit, rather than individual building components.

This classification is distinguished from its siblings by its material composition. HTS 9406.20.00.00 covers modular building units of steel, highlighting the distinct material criterion. The "Other" category (9406.90.01) serves as a residual classification for prefabricated buildings not made of wood or steel, covering materials like plastic, concrete, or combinations thereof where neither wood nor steel predominates.

As a leaf node, HTS 9406.10.00.00 does not have further subcategories. Classification within this code is therefore determined by the presence of a prefabricated building structure predominantly made of wood. Practical considerations for classification include the degree of prefabrication, the intended use as a building, and the primary material of construction.