HEADING 94.06 - PREFABRICATED BUILDINGS.

22 COMMODITIES

This heading covers prefabricated buildings also known as " industrialised buildings " of all materials. These buildings which can be designed for a variety of uses such as housing worksite accommodation offices schools shops sheds garages and greenhouses 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 (for example walls trusses) or cut to size (beams joists in particular) or in some cases in indeterminate or random lengths for cutting on the site (sills insulation etc.). The buildings of this heading may or may not be equipped. However only built-in equipment normally supplied is to be classified with the buildings. This includes electrical fittings (wiring sockets switches circuit-breakers bells etc.) heating and air conditioning equipment (boilers radiators air conditioners etc.) sanitary equipment (baths showers water heaters etc.) kitchen equipment (sinks hoods cookers etc.) and items of furniture which are built in or designed to be built in (cupboards etc.). Material for the assembly or finishing of prefabricated buildings (e.g. nails glues plaster mortar electric wire and cables tubes and pipes paints wallpaper carpeting) is to be classified with the buildings provided it is presented therewith in appropriate quantities. Presented separately parts of buildings and equipment whether or not identifiable as intended for these buildings are excluded from the heading and are in all cases classified in their own appropriate headings.

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