Complete wooden sauna building
9406.10.0000
A weather-resistant freestanding wooden sauna was classified as a prefabricated building of wood.
Research page →HTS research
Sauna tariff classifications
There is no single universal U.S. HTS number for every sauna. Classification depends on what is imported, how complete it is, whether it is freestanding, what provides its essential character and sometimes how components are entered together.
Short answer
CBP precedent shows at least four materially different paths: a complete freestanding wooden sauna can fall in heading 9406; a non-freestanding wood kit may have its components classified separately; an electric sauna heater has been classified in 8516.29; and a portable infrared sauna has been classified in 8516.79.
Electric sauna heater
8516.29.00
The heater within a DIY cedar sauna kit was classified as other electric space-heating apparatus; other kit items were classified separately.
Research page →Portable infrared sauna
8516.79.0000
A portable infrared enclosure with heating panels and accessories was classified as another domestic electrothermic appliance.
Research page →Built-in sauna kit: not necessarily heading 9406
CBP found that a non-freestanding kit lacking its own framing, exterior walls, roof and other building elements did not have the essential character of a prefabricated building. Wood components were classified separately.
See ruling summary →Barrel sauna origin and USMCA analysis
CBP addressed outdoor barrel saunas assembled from multi-country components, including classification, country of origin, USMCA treatment and Section 301 considerations.
See ruling summary →Do not classify merchandise from this page alone. Rulings are fact-specific, tariff provisions change, and duty treatment can depend on origin and Chapter 99 measures. Use the linked primary authority and current HTSUS.