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Section XX — Miscellaneous manufactured articles

Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings

Heading 9406 — Prefabricated buildings.

Subheading

9406.20 Modular building units, of steel

Common commodities
Steel modular office unitContainer-style prefab homeSteel accommodation pod for construction sitesModular bathroom unit in steelSite cabin made of steel modulesSteel-constructed portable meeting roomPrefabricated steel kitchen moduleSteel modular storage unitLuxury container-style living quartersTemporary steel office building

HS codes

CodeDescriptionTaxes
9406.20.00Modular building units, of steelCessEIC, Customs TaxCID, PAL, SSCL, VAT