9406 90 90 — Prefabricated buildings: other: other: of other materials

9406 Prefabricated construction (+): 9406 10 – wood 9406 90 – other

This heading covers prefabricated buildings, also known as "industrially manufactured buildings", of all materials. These buildings serve a wide variety of purposes: they may be used as housing, work premises, offices, schools, shops, sheds, garages and greenhouses, and are generally presented in the form of: – complete buildings, fully assembled, ready for use; – complete buildings, unassembled; – incomplete buildings, whether or not assembled, having the essential character of prefabricated buildings. In the case of buildings presented unassembled, the necessary elements may be presented partially assembled (e.g., walls, trusses) or cut to size (beams, joists, in particular) or, in some cases, in indeterminate or random lengths for cutting on site (sills, insulating materials, etc.). Buildings of this heading may be equipped or unequipped. However, normally only built-in equipment supplied with the building is to be classified with it. This includes electrical wiring (wires, sockets, switches, circuit breakers, bells, etc.), heating and ventilation equipment (boilers, radiators, air-conditioners, etc.), sanitary equipment (baths, shower equipment, water-heaters, etc.), kitchen equipment (sinks, hoods, cookers, etc.), and furniture which is built in or designed to be built in (cupboards, etc.). Materials for the assembly or finishing of prefabricated buildings (e.g., nails, glues, plaster, mortar, electric wire and cables, pipes and tubes, paints, wallpaper, carpeting) are to be classified with the building provided they are presented in quantities appropriate to the building. Separately presented parts of buildings and equipment, whether or not identifiable as being for such buildings, are excluded from this heading and in all cases fall in their appropriate headings. Subheading Explanatory Note. Subheading 9406 10 For the purposes of classification in this subheading, the expression "of wood" refers to prefabricated buildings having a wooden frame, exterior walls, floor (if

(available) other characteristic structural elements made in the main wood.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) inflatable or water mattresses, cushions or sofa cushions of Chapter 39, 40 or 63;

(b) mirrors intended to be placed on the floor or ground (e.g., mirrors on a movable frame (psyche – rotating mirrors)) of heading 7009;

(c) articles of Chapter 71;

(d) parts of general use referred to in Note 2 to Section XV of base metals (Section XV) or similar articles of plastics (Chapter 39) or safes of heading 8303;

(e) furniture specially designed as parts of refrigeration or freezer equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);

(f) lamps or light sources and parts thereof of Chapter 85;

(g) furniture specially constructed as parts of equipment of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522), or of headings 8525 to 8528 (heading 8529);

(h) articles of heading 8714;

(и) стоматологические кресла со встроенным стоматологическим оборудованием товарной позиции 9018 или стоматологическими плевательницами (товарная позиция 9018);

(k) Articles of Chapter 91 (e.g. watches and watch cases);

(l) toy furniture or toy lamps and toy lighting equipment (heading 9503), billiard tables or other furniture specially designed for games (heading 9504), articles for tricks or decorations (other than light garlands), such as Chinese lanterns (heading 9505); or

(m) monopores, bipeds, tripods and similar articles (heading 9620).

2. Articles (other than parts thereof) of headings 9401 to 9403 are classified in these headings only if they are intended to be placed on the floor or on the ground.

However, the following articles fall under the headings above, even if they are intended to be hung, fixed to a wall or mounted on top of each other:

(a) wardrobes and bookcases, other furniture with shelves (including separate shelves presented with fasteners for fixing them on the wall) and sectional furniture;

(b) furniture for sitting and bed.

3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or plates (carved or not cut in shape but not joined to other parts) of glass (including mirrors), marble or other stones or of other materials specified in Chapter 68 or 69.

(B) Articles of heading 9404 presented separately shall not be classified in heading 9401, 9402 or 9403 as parts of the goods.

4. For the purpose of heading 9406, the term “prefabricated constructions” means buildings wholly manufactured in an establishment or supplied as a set of locally assembled elements, for example: dwellings or industrial premises, offices, schools, shops, sheds, garages or similar buildings.

“Prefabricated constructions” include “modular building blocks” of steel, usually having the size and shape of a standard shipping container, mainly or fully pre-equipped with internal equipment. Such modular building blocks are usually designed to be assembled with each other, resulting in stationary structures.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 9403 50 000 1, 9403 60 100 1, 9403 60 900 1, the term “gross mass” means the total mass of the goods with all kinds of packaging materials and packagings ensuring their safety during storage and transport. The total weight of the goods does not include the mass of packaging materials or containers that are clearly suitable for reuse.

2. For the purpose of classification of goods in subheadings 9403 50 000 1, 9403 60 100 1, 9403 60 900 1 in the states whose territories constitute the customs territory of the Eurasian Economic Union, when applying the term "franco-border of the country of importation", the country of import is understood as the customs territory of the Eurasian Economic Union.