HS 392510 Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres

Quick Answer: Reservoirs, tanks, vats, and similar containers of a capacity exceeding 300 liters imported under HS 392510 enter the UK at 6.00%, the EU at 6.50%, and the US at a variable rate, including 56%, 6.3%, and duty-free for certain trade agreements. This classification covers large plastic containers designed for storage or processing, such as industrial water tanks, chemical storage vessels, or agricultural slurry containers, provided they are made of plastics and exceed the specified volume. Importers should verify specific preferential duty rates applicable to their origin country in the US. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
3925100000 6.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
3925100000 6.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
3925100000 6.3% Free (17 programs) ["No. and kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 3925.10?

Imports of Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, GSP, and 14 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 392510 cover?

This subheading covers reservoirs, tanks, vats, and similar containers, primarily constructed from plastics, with a capacity exceeding 300 litres. As per the World Customs Organization's Harmonized System Explanatory Notes, these items are designed for the storage or holding of liquids or solids. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key determinant is the volume capacity, with items over 300 litres falling into this category, irrespective of their specific shape or intended use for storage, such as water tanks or chemical containment units.

What falls outside HS 392510?

The following products are excluded from HS 392510: containers with a capacity of 300 litres or less, which are typically classified under HS 3923. Additionally, items that are not primarily designed for storage, such as plastic pipes or fittings (HS 3917), or plastic sheeting or film (HS 3920), are excluded. Also, composite containers that incorporate significant amounts of materials other than plastic, or those with integrated mechanical or electrical components beyond simple fittings, may be classified elsewhere based on their primary function or constituent materials, following General Rule of Interpretation 1.

What are common classification mistakes for HS 392510?

A common error is misinterpreting the capacity threshold, classifying items over 300 litres under HS 3923 or vice versa. Another mistake involves overlooking the primary material of construction; if the container is predominantly made of materials other than plastics, it will not fall under Chapter 39. Furthermore, confusing storage containers with functional components like industrial process vessels that are integral to a larger manufacturing system can lead to misclassification, as these may be classified under specific headings related to machinery or equipment, adhering to General Rule of Interpretation 3.

How should importers classify products under HS 392510?

The correct procedure for classifying products under HS 392510 involves a systematic approach. Importers and customs brokers must first determine the primary material of the container, ensuring it is predominantly plastic. Next, the capacity of the container must be accurately measured or verified to confirm it exceeds 300 litres. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. If uncertainty remains, seeking a binding ruling from customs authorities or consulting the WCO HS Explanatory Notes provides definitive guidance.

How is the duty calculated for products under HS 392510?

A 5,000-litre polyethylene water storage tank, declared at a customs value of $800 USD, would attract a US duty of $40.00. This is calculated using the Most Favoured Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($800 USD × 0.05 = $40.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 392510. It is important to note that specific duty rates can vary based on country of origin and applicable trade agreements.

Which trade agreements reduce duties for HS 392510?

Several free trade agreements may reduce the applicable duty rate for HS 392510, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, such as a USMCA certification for North American trade.

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Which HS Codes Are Related?

HS 392210 HS 392530 HS 392310 HS 392410 HS 731010 HS 392520

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 392510 (Reservoirs, tanks, vats, etc., > 300 litres)?

The Most Favored Nation (MFN) duty rate for HS code 392510 typically ranges. For example, under the US Harmonized Tariff Schedule, the MFN rate is 6.5% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable at the time of import, as these can change. For instance, the UK Trade Tariff lists a rate of 4.7% for this code.

How is the import duty for HS code 392510 calculated, and can you provide an example?

Import duty for HS code 392510 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a reservoir valued at $5,000 is imported into the US, and the MFN duty rate is 6.5%, the duty would be calculated as: $5,000 (Value) × 6.5% (Duty Rate) = $325.00. Always ensure the declared value is accurate and includes all assessable costs as per customs regulations.

What are the key classification criteria for goods under HS code 392510?

The primary classification criterion for HS code 392510 is that the goods must be reservoirs, tanks, vats, or similar containers made of plastics. Crucially, they must have a capacity exceeding 300 litres. Items with a capacity of 300 litres or less would fall under different HS codes. The material must also be primarily plastic, as defined by Chapter 39 of the Harmonized System.

Which trade agreements offer preferential duty rates for HS code 392510, and how can importers benefit?

Many trade agreements provide preferential duty rates, often Free (0%), for goods classified under HS code 392510. Examples include agreements with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) under the US tariff schedule, and various EU Free Trade Agreements. To benefit, importers must possess a valid Certificate of Origin or other acceptable proof of preferential origin as required by the specific trade agreement and the importing country's customs authority. This documentation must be presented at the time of import.

What documentation is typically required for importing goods under HS code 392510?

Standard import documentation for HS code 392510 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a customs entry declaration. If preferential duty rates are claimed, a Certificate of Origin or other proof of preferential status is mandatory. Depending on the importing country and the specific product, additional certifications related to material safety or conformity might be required. Importers should consult the customs regulations of the destination country for a comprehensive list.