Garden Shed / Storage Box — HS Code
Prefabricated buildings — portable buildings of plastics or metal
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HS Code
9406 — Prefabricated buildings
Classification Context
Chapter
Chapter 94 — Furniture; bedding, mattresses
Heading
9406 — Prefabricated buildings
Applicable Rule
GRI 1 — garden sheds are prefabricated buildings under 9406
Prior Rulings
EU — EBTI (Binding Tariff Information)
Search EU EBTI databaseUS — CBP CROSS Ruling Database
Search US CBP CROSS rulingsUK — HMRC Trade Tariff
View UK Trade Tariff commodityClassification Notes
Flat-pack garden sheds of plastic or metal panels are classified under 9406.10 (of plastics) or 9406.90 (of metal). The key criterion is that they are prefabricated and can be assembled on-site. Garden storage boxes and deck boxes for outdoor use may be 9403 (furniture) if they primarily serve a furniture function. Greenhouse kits are also 9406. The duty rate depends on whether the structure is primarily plastic or metal.
MFN Duty Rates by Market
European Union
9406.10.00
EU Combined Nomenclature (CN) rate — applies to all 27 EU member states
United States
9406.10.00
US Harmonized Tariff Schedule (HTS) MFN rate — Section 301 tariffs may add to China-origin goods
United Kingdom
9406.10.00
UK Global Tariff (UKGT) — post-Brexit tariff schedule, independent of EU CN
Official Sources & References
WCO HS Nomenclature
World Customs Organisation — the international standard behind all HS codes
wcoomd.org
EU TARIC Database
European Commission integrated tariff — EU Combined Nomenclature (CN) rates
ec.europa.eu
US HTS Schedule (USITC)
United States International Trade Commission — official US Harmonized Tariff Schedule
hts.usitc.gov
UK Global Tariff (HMRC)
His Majesty's Revenue and Customs — UK Trade Tariff post-Brexit
trade-tariff.service.gov.uk
Disclaimer: Duty rates shown are MFN (Most-Favoured-Nation) base rates sourced from live tariff database and verified April 2026. Actual duties may differ based on country of origin, applicable trade agreements (e.g. GSP, CETA, UK-EU TCA), anti-dumping measures, or changes to tariff schedules. Always verify with the official tariff database of the importing country before making customs declarations.
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