# HS code 9406.20: Modular building units, of steel

> HS code 9406.20 covers modular building units, of steel. It sits in heading 94.06 (prefabricated buildings) in chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). Other goods of heading 94.06 are classified under 9406.10 (of wood) or 9406.90 (other).

Source: https://staging.border.bot/hs-codes/940620
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 94](https://staging.border.bot/hs-codes/94) / [94.06](https://staging.border.bot/hs-codes/9406) / [9406.20](https://staging.border.bot/hs-codes/940620)

## Key facts

- HS code: 9406.20
- Covers: Modular building units, of steel
- Heading: [94.06: Prefabricated buildings](https://staging.border.bot/hs-codes/9406)
- Chapter: [94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings](https://staging.border.bot/hs-codes/94)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 9406.20 covers modular building units, of steel.

The legal text of the subheading is “Modular building units, of steel”, in HS2022.

## What it doesn’t cover

Other goods of heading 94.06 are classified under 9406.10 (of wood) or 9406.90 (other).

- [9406.10](https://staging.border.bot/hs-codes/940610) Of wood
- [9406.90](https://staging.border.bot/hs-codes/940690) Other

## How it is structured

9406.20 is a six-digit subheading. Its first two digits, 94, are the chapter; the first four, 9406, are heading 94.06; the last two, 20, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
- Heading 94.06: Prefabricated buildings
- Subheading 9406.20: Modular building units, of steel

## In other countries

No national tariff lines under 9406.20 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 9406.20 at six digits and add their own digits after it.

- Previous subheading: [9406.10](https://staging.border.bot/hs-codes/940610) Of wood
- Next subheading: [9406.90](https://staging.border.bot/hs-codes/940690) Other

## Frequently asked questions

### What does HS code 9406.20 cover?

HS code 9406.20 covers modular building units, of steel.

### Which heading and chapter is HS code 9406.20 in?

HS code 9406.20 is in heading 94.06 (prefabricated buildings) in chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings).

### Where are goods of heading 94.06 classified when 9406.20 doesn’t fit?

Other goods of heading 94.06 are classified under 9406.10 (of wood) or 9406.90 (other).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/940620.json