7611.00.00.30 - Tanks

This HTS category, 7611.00.00.30, specifically covers aluminum reservoirs, tanks, vats, and similar containers designed for the storage of any material, excluding compressed or liquefied gases. To fall under this classification, the containers must have a capacity exceeding 300 liters. They may be lined or heat-insulated, but crucially, they must not be fitted with any mechanical or thermal equipment, distinguishing them from more complex apparatus.

The primary distinction of this subcategory from its sibling, 7611.00.00.90 ("Other"), lies in the specific capacity threshold. While both relate to aluminum tanks and similar containers, this code is exclusively for those with a volume greater than 300 liters. The "Other" category would encompass aluminum containers of 300 liters or less, or those that do not meet the other descriptive criteria of the primary code.

As this is a leaf node, there are no further subcategories to introduce. Therefore, classification within this code relies on a careful assessment of the container's material (aluminum), its intended purpose (storage of non-gaseous materials), its capacity (exceeding 300 liters), and the absence of integrated mechanical or thermal equipment. Examples include large industrial storage tanks for liquids like water, chemicals, or agricultural products, as well as vats used in food processing.