8907.90.00.60 - Tanks

This HTS category, 8907.90.00.60, specifically classifies "Tanks" when they are considered floating structures under Chapter 89. This encompasses a wide range of vessels designed to hold liquids or gases while being capable of floating, whether for storage, transport, or other operational purposes at sea or on navigable waters. The defining characteristic is their design and intended use as self-contained floating units for containment.

Within the broader classification of "Other floating structures," this category for tanks is distinguished from its siblings, such as "Buoys" (8907.90.00.30). Buoys are primarily navigational aids, while tanks are fundamentally for holding substances. The other sibling category, "Other" (8907.90.00.90), serves as a residual category for floating structures not otherwise specified, making the classification of tanks a distinct and necessary inclusion.

As this is a leaf node, there are no further subcategories to introduce. Classification at this level relies on the specific nature of the floating structure as a tank. Key considerations for classification would include the materials of construction, its intended capacity and the type of substance it is designed to hold, and its overall design as a floating containment unit. This detailed specificity ensures accurate tariff application for these specialized floating structures.