Section 15 Base metals and articles of base metal 73 Articles of iron or steel 73 09 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. Commodity Code Description 73 09 00 Reservoirs, tanks... (excl. for gas) of iron or steel, >=300 l