Confirm classification
Start with the merchandise as imported. Complete buildings, component kits and heaters have received different treatment.
Classification establishes the tariff provision. The amount actually due can also depend on country of origin, Chapter 99 measures, free-trade rules, antidumping/countervailing duties and the entry date.
As checked in September 2026, the general Column 1 rates associated with the tracked provisions are 2.6% for 9406.10.0000, 3.7% for 8516.29.0090 and 2.7% for 8516.79.0000. These are base rates only and must not be treated as a complete landed-duty calculation.
| Research category | Code | General base rate | Why sauna-relevant |
|---|---|---|---|
| Prefabricated buildings of wood | 9406.10.0000 | 2.6% | N304393; complete wooden sauna structure |
| Other electric space-heating apparatus | 8516.29.0090 | 3.7% | H179957; electric sauna heater |
| Other domestic electrothermic appliances | 8516.79.0000 | 2.7% | N333797; portable infrared sauna |
Base rates are provided as a research reference and can change. Verify the current HTSUS for the entry date.
Start with the merchandise as imported. Complete buildings, component kits and heaters have received different treatment.
Country of origin can require a separate substantial-transformation analysis. H343750 is a sauna-specific example involving Canada, China and Mexico.
Review current Chapter 99 notes, Section 301 or Section 232 actions, AD/CVD scope and any applicable preference program before calculating the entry.
The 2025 wood-products proclamation also directed Commerce to provide an update by October 1, 2026 on hardwood timber/lumber and possible additional derivative products. That makes the exact tariff-line annex—not a product nickname—the controlling research starting point.