… containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not … 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. …
Explanatory notes
… 300 l, whether or not lined or heat‑insulated, but not fitted with mechanical or thermal equipment. 7310.10 ‑ Of a … of a capacity exceeding 300 l, normally installed as fixtures in factories, etc., this heading covers sheet or … with tap‑holes, bungs, lids or other closures to facilitate filling and emptying. The heading also includes casks, etc., …