HS 730900 For gases (other than compressed or liquefied gas)
Quick Answer: Tanks and containers for gases (other than compressed or liquefied gas) imported under HS 730900 enter the UK duty-free, the EU at 2.20% ad valorem, and the US at 45% ad valorem under the MFN rate. This classification covers large vessels designed for the storage or transport of gases that are not under pressure or liquefied, such as atmospheric storage tanks. Importers should note the significant duty rate disparity for the US market, which may necessitate careful consideration of sourcing and supply chain strategies. CustomTariffs aggregates this tariff data, highlighting the importance of verifying specific rates based on the exact product and intended destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7309003000 | 0.00 % | — | — |
| 7309005900 | 0.00 % | — | — |
| 7309009000 | 0.00 % | — | — |
| 7309001000 | 0.00 % | — | — |
| 7309005100 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7309003000 | 2.20 % | — | — |
| 7309005900 | 2.20 % | — | — |
| 7309001000 | 2.20 % | — | — |
| 7309005100 | 2.20 % | — | — |
| 7309009000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 73090000 | Free | — | — |
| 7309000090 | — | — | ["No.","kg"] |
| 7309000030 | — | — | ["No.","kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 730900 cover?
This subheading covers reservoirs and tanks, of iron or steel, of a capacity exceeding 300 litres, not fitted or equipped for mechanical or thermal equipment, specifically designed for the storage of gases other than compressed or liquefied gas. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes static storage vessels intended for gases at atmospheric pressure or under slight pressure, such as atmospheric storage tanks for propane or butane, but excludes those for compressed or liquefied gases which fall under different headings. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, emphasizing the capacity threshold and the specific exclusion of compressed or liquefied gas containers.
What falls outside HS 730900?
The following products are excluded from HS 730900: reservoirs and tanks of iron or steel with a capacity of 300 litres or less, which are typically classified under heading 730900. Also excluded are containers specifically designed for compressed or liquefied gases, such as propane tanks for vehicles or industrial gas cylinders, which are classified elsewhere, often in Chapter 73 or 84. Furthermore, tanks fitted or equipped for mechanical or thermal equipment, such as those with pumps, heating elements, or agitators, are not covered by this subheading and would be classified according to their specific function or equipment.
What are common classification mistakes for HS 730900?
A common error is misinterpreting the distinction between "gases (other than compressed or liquefied gas)" and those that are compressed or liquefied. Importers may incorrectly classify tanks designed for liquefied petroleum gas (LPG) or industrial gases under this subheading, when they should be classified under headings specifically for compressed or liquefied gas containers. This often arises from a misunderstanding of General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. For instance, a tank designed to hold propane at a pressure significantly above atmospheric would not fall under this subheading.
How should importers classify products under HS 730900?
The correct procedure for classifying products under HS 730900 involves a detailed examination of the product's specifications. Importers and customs brokers must verify the material (iron or steel), the capacity (exceeding 300 litres), and the intended use, specifically confirming that the tank is designed for gases that are neither compressed nor liquefied. Consulting the official tariff schedules, such as the USITC HTS or the EU TARIC, and reviewing the WCO Explanatory Notes is crucial. If the tank is intended for gases at or near atmospheric pressure, and meets the capacity requirement, it likely falls under this subheading.
How is the duty calculated for products under HS 730900?
A 10,000-litre capacity steel tank for storing atmospheric natural gas, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value ($5,000 USD × 0.035 = $175.00). This calculation is based on the specific tariff treatment found in the USITC Harmonized Tariff Schedule for heading 7309.00.0000, which covers reservoirs and tanks for gases other than compressed or liquefied gas.
Which trade agreements reduce duties for HS 730900?
Several free trade agreements may reduce the applicable duty rate for HS 730900, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for originating goods from Canada and Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for originating goods between the EU and the UK. To claim these preferences, a self-certified origin statement is typically required under USMCA, while an EUR.1 movement certificate or origin declaration is generally needed for EU/UK preferences, depending on the specific circumstances and value thresholds.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 730900 in the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), goods classified under HS code 730900, which covers 'Other tanks, casks, barrels, vats, tubs and other similar containers, for any material, other than for gases (other than compressed or liquefied gas), of iron or steel, whether or not lined or heat-insulated, but not mechanically or automatically refrigerated,' are generally subject to a duty rate of Free. This is based on the Most Favored Nation (MFN) tariff. Importers should always verify the specific tariff rate based on the country of origin, as preferential rates under Free Trade Agreements (FTAs) may apply. For example, if importing from a country with an FTA with the U.S., the duty could remain Free, but specific rules of origin must be met.
How is the duty calculated for HS code 730900 if a duty rate other than Free applies?
If a duty rate other than Free applies to HS code 730900, the duty is typically calculated as an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity), or a combination thereof. For instance, if a hypothetical ad valorem rate of 2.20% were applied and the declared customs value of a shipment of these containers was $10,000, the ad valorem duty would be $10,000 * 0.0220 = $220.00. If there were a specific duty component, such as $0.50 per liter of capacity, and the total capacity was 5,000 liters, the specific duty would be 5,000 * $0.50 = $2,500. The total duty would be the sum of these components if applicable. Always consult the relevant tariff schedule for the exact duty calculation method.
What are the key classification criteria for HS code 730900?
The primary classification criteria for HS code 730900 are: 1. Material: The containers must be made of iron or steel. 2. Function: They are intended for holding any material, but specifically exclude containers for compressed or liquefied gases. This exclusion is critical; containers for compressed or liquefied gases fall under different HS headings (e.g., 731100). 3. Construction: They may be lined or heat-insulated but must not be mechanically or automatically refrigerated. 4. Type: The code covers 'other similar containers,' indicating a broad category beyond tanks, casks, barrels, vats, and tubs, as long as they meet the material and functional criteria and are not for compressed/liquefied gases.
What documentation is typically required for importing goods under HS code 730900?
For importing goods classified under HS code 730900, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Depending on the country of origin and the importing country's regulations, a certificate of origin may be necessary, especially if claiming preferential duty rates under a Free Trade Agreement. Importers should also be prepared to provide product specifications or technical data sheets if customs authorities require further clarification on the material or intended use to confirm classification, particularly to distinguish them from containers for compressed or liquefied gases.
How do trade agreements, such as USMCA, affect duty rates for HS code 730900?
Trade agreements like the United States-Mexico-Canada Agreement (USMCA) can significantly impact duty rates for goods classified under HS code 730900. For goods that meet the specific rules of origin outlined in the USMCA, they may qualify for preferential tariff treatment, often resulting in a duty rate of Free. For example, if a steel container classified under 730900 is manufactured in Canada or Mexico using materials and processes that satisfy the USMCA's regional value content requirements, it can be imported into the United States duty-free. Importers and customs brokers must meticulously document compliance with these rules of origin, often requiring a Certificate of Origin or equivalent declaration, to claim these preferential rates.