9406.90.01.10 - Commercial

This HTS category, 9406.90.01.10, specifically classifies prefabricated buildings that are designated for commercial use. This encompasses a wide range of structures designed and manufactured off-site for deployment in various commercial settings. Examples include, but are not limited to, portable offices, retail kiosks, modular event structures, temporary sales booths, and adaptable modular units intended for business operations. The key criterion for classification under this subheading is the intended and primary use of the prefabricated building as a commercial establishment or facility.

This category is distinguished from its sibling, 9406.90.01.20, which covers "Other" commercial prefabricated buildings not specifically falling into the greenhouse category. While both relate to commercial prefabricated structures, this particular subheading is reserved for those that are not greenhouses, emphasizing a broader scope for non-agricultural commercial applications. The "commercial" descriptor here signifies the purpose of the building, differentiating it from residential or industrial prefabricated buildings that would be classified elsewhere.

As this is a leaf node within the HTS structure, there are no further subcategories under 9406.90.01.10. Therefore, the classification is finalized at this level, with the primary considerations for import being the prefabricated nature of the building and its intended commercial application, as distinct from its sibling category. The physical characteristics, materials used in construction (which would have been determined at higher levels of the tariff schedule, e.g., "Of metal"), and the specific design features all contribute to confirming that the structure is a prefabricated building intended for commercial purposes.