STOCK TANKS WHICH ARE MADE FROM STEEL AND THEN HOT DIPPED ELECTROMAGNETICALLY IN A GALVANISED ZINC COATING TO SEAL AND FINISH. THEY ARE OF A CAPACITY EXCEEDING 300 LITRES BUT NOT EXCEEDING 100,000 LITRES. GENERALLY USED TO HOLD WATER.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: - GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7309 - RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730900 - FOR LIQUIDS. CN CODE 73090059 - OTHER, OF A CAPACITY; NOT EXCEEDING 100 000L. ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 7309. WCO OPINONS TO 730900.