3925.10.00.00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 liters

This HTS category, 3925.10.00.00, specifically encompasses reservoirs, tanks, vats, and similar containers manufactured from plastics, provided their capacity exceeds 300 liters. These are typically large-capacity storage vessels designed for various industrial, agricultural, or domestic applications. Examples include large water storage tanks, chemical holding vats, or bulk liquid containment units. The defining characteristic for inclusion here is both the plastic construction and the substantial volume capacity.

This classification is distinguished from its sibling categories by its focus on containment vessels rather than building components or decorative elements. While 3925.20.00 covers doors, windows, frames, and thresholds, and 3925.30 pertains to shutters and blinds, this category is dedicated solely to items designed for holding or storing substances in bulk. The "Other" category, 3925.90.00.00, serves as a residual catch-all for builders' ware of plastics not otherwise specified, but it does not specifically address the large-capacity container function of this particular heading.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 3925.10.00.00 is therefore determined by meeting the criteria of being a plastic-made reservoir, tank, vat, or similar container with a capacity exceeding 300 liters. No further breakdown is required at this level; the key considerations are the material (plastic), the form (container), and the capacity threshold.