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 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment:

This HTS category encompasses a wide array of containers, primarily for storing or transporting various materials, excluding compressed or liquefied gases. Specifically, it covers tanks, casks, drums, cans, boxes, and similar receptacles crafted from iron or steel. A key defining characteristic is their capacity, which must not exceed 300 liters. These containers may feature lining or heat insulation to preserve the contents, but they are explicitly excluded if fitted with any mechanical or thermal equipment, which would place them in a different classification.

To distinguish this category from its siblings, it's important to note that HTS 7310 focuses on fabricated articles of iron or steel for containment purposes. Other categories within Section XV and Chapter 73 cover raw materials, semi-finished goods, or finished articles made from base metals that are not primarily designed as general-purpose containers. For instance, it differentiates from articles of iron or steel designed for specific structural or mechanical functions.

Within HTS 7310, further classification is determined by the container's capacity. The subcategories distinguish between containers with a capacity of 50 liters or more and those with a capacity of less than 50 liters. This distinction is crucial for tariff purposes, allowing for different duty rates or regulatory treatments based on the volume the container can hold.