ROUND 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 50 LITRES BUT NOT EXCEEDING 300 LITRES. GENERALLY USED TO HOLD WATER OR SOIL. DIMENSIONS - 61CM X 61CM X 91CM AND HOLDS 295 LITRES

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 7310 - TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT 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 731010 - OF A CAPACITY OF 50 L OR MORE. ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 7310.