7310.10.00.05 - Refillable stainless steel kegs, whether or not pressurized, of a kind described in statistical note 1 to this chapter.

This HTS category, 7310.10.00.05, specifically covers refillable stainless steel kegs, regardless of whether they are pressurized. These containers are designed for the storage and transport of various materials, excluding compressed or liquefied gases, and are characterized by their stainless steel construction and refillable nature. The "kind described in statistical note 1 to this chapter" further refines the scope, guiding users to consult specific statistical notes for detailed definitions and inclusions within this classification.

Within the broader heading of tanks, casks, drums, and similar containers of iron or steel with a capacity of 50 liters or more, this category is distinct from its siblings. Unlike the "Empty steel drums and barrels" (7310.10.00.15), these kegs are specifically intended for reuse and are made of stainless steel, a differentiating material and feature. The "Other" category (7310.10.00.90) serves as a residual classification for items that do not fit the specific criteria of refillable stainless steel kegs or empty steel drums and barrels within this sub-heading.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification within 7310.10.00.05 is on accurately identifying containers that are demonstrably refillable, constructed from stainless steel, and intended for purposes aligned with the scope of Chapter 73, all while adhering to the capacity limitations and material exclusions noted in the parent headings.