HS 731010 Of a capacity of 50 l or more
Quick Answer: Containers of iron or steel with a capacity of 50 liters or more imported under HS 731010 enter the UK duty-free, the EU at 2.70% ad valorem, and the US at 25% ad valorem (MFN). This classification specifically applies to tanks, casks, drums, cans, boxes, and similar containers, designed for the storage or transport of any material, provided their volume meets or exceeds 50 liters. Importers and customs brokers should be aware of these differing duty rates across major markets. According to CustomTariffs data, careful classification is crucial to ensure compliance and optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7310100010 | 0.00 % | — | — |
| 7310100090 | 0.00 % | — | — |
| 7310100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7310100000 | 2.70 % | — | — |
| 7310100090 | 2.70 % | — | — |
| 7310100010 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7310100005 | — | — | ["No."] |
| 7310100090 | — | — | ["kg"] |
| 73101000 | Free | — | — |
| 7310100015 | — | — | ["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 to Classify This HS Code?
What products does HS 731010 cover?
This subheading covers containers of iron or steel, specifically those with a capacity of 50 liters or more, designed for the storage or transport of goods. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes items like large drums, barrels, and tanks. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the volume capacity exceeding 50 liters, regardless of whether they are open or closed, rigid or collapsible, and whether or not they are fitted with accessories such as lids, taps, or handles.
What falls outside HS 731010?
The following products are excluded from HS 731010: containers of iron or steel with a capacity of less than 50 liters, which would be classified under HS 731010. Also excluded are tanks and other vessels for compressed air or liquefied gas, which fall under HS 8419 or HS 7311. Furthermore, specialized containers like those for specific industrial processes or those designed as integral parts of machinery are typically classified elsewhere based on their primary function, as per General Interpretative Rule 3(b) of the Harmonized System.
What are common classification mistakes for HS 731010?
A common error is misinterpreting the capacity threshold, leading to the incorrect classification of containers that are slightly above or below the 50-liter mark. For instance, a container with a 49-liter capacity would not fall under this subheading. Another mistake involves overlooking the material composition; if the container is primarily made of other metals or plastics, it would be classified under different headings. Adherence to General Interpretative Rule 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 731010?
The correct procedure for classifying products under HS 731010 involves first confirming the material of the container is iron or steel. Subsequently, the importer or customs broker must accurately determine the container's total volumetric capacity. If this capacity is 50 liters or greater, and the item is a general-purpose storage or transport container, then HS 731010 is the appropriate classification. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential for definitive guidance.
How is the duty calculated for products under HS 731010?
A 200-liter steel drum declared at a customs value of $150 USD would attract a US Most Favored Nation (MFN) duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) lists a 0% ad valorem duty rate for HS 731010 under the MFN column. Therefore, the calculation is 0% × $150 USD = $0.00 USD. This rate is subject to change and may be lower under preferential trade agreements.
Which trade agreements reduce duties for HS 731010?
Several free trade agreements may reduce the applicable duty rate for HS 731010, 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 originating goods from member countries. To claim these preferences, importers typically need to provide a valid origin declaration or certificate, such as a USMCA certification of origin, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 731010, 'Of a capacity of 50 l or more'?
Import duty rates for HS code 731010 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 2.70% ad valorem. However, preferential rates may apply under Free Trade Agreements (FTAs). For instance, goods originating from Canada or Mexico under the USMCA may be eligible for duty-free entry (0.00%). Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. The USITC HTS is a primary source for US import duties.
How is the capacity of '50 l or more' determined for classifying goods under HS 731010?
The classification criterion for HS 731010 hinges on the volumetric capacity of the container. '50 l or more' refers to the internal volume the container can hold. Importers must ensure the stated capacity of the drums, kegs, casks, cans, boxes, or similar containers made of iron or steel meets or exceeds 50 liters. This measurement is typically based on the manufacturer's specifications or can be verified through standardized volume testing. The WCO (World Customs Organization) provides guidance on classification principles, and national customs administrations may have specific interpretations.
What documentation is typically required for importing goods classified under HS 731010?
Standard import documentation for goods under HS 731010 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the goods (e.g., if they are intended for food or hazardous materials), additional certifications or declarations may be required. For preferential duty claims under FTAs, a certificate of origin is often mandatory. Importers should verify specific requirements with the customs authority of the destination country, such as U.S. Customs and Border Protection (CBP) or the EU's TARIC database.
Can you provide an example of how duty is calculated for HS 731010?
Certainly. Let's assume an importer is bringing 100 steel drums, each with a capacity of 60 liters, into the United States. The declared value for each drum is $25 USD. The MFN duty rate for HS 731010 in the US is 2.70% ad valorem. The total value of the shipment is 100 drums * $25/drum = $2,500 USD. The calculated duty would be $2,500 USD * 2.70% = $67.50 USD. The duty is calculated based on the value of the goods, not their capacity, unless specific per-unit duties apply, which is not the case for this ad valorem rate.
Which major trade agreements might offer preferential duty rates for HS 731010?
Several trade agreements can impact duty rates for HS 731010. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free treatment for qualifying goods. Other agreements, like those with Australia or South Korea, may also offer reduced or zero duty rates, provided the goods meet the rules of origin. For imports into the European Union, agreements with countries like Canada (CETA) or Japan (EPA) could reduce duties. The UK also has numerous trade agreements post-Brexit. Always consult the relevant preferential tariff schedules, such as the EU TARIC database or the UK Trade Tariff, to confirm eligibility and specific rates.