Stationary storage tanks are classifiable as base-metal containers, not transport containers, under the tariff scheme.

Stationary tanks intended to store liquids or liquefied gases at one place were not classifiable as transport containers under Heading 8609.00 because that heading applies only to containers specially designed and equipped for carriage by one or more modes of transport. The tariff scheme treated containers of base metal as a separate class, and the packaging-related sub-headings under Heading 8312 did not control the residual entry. The tanks therefore fell under Heading 8312.90 as base-metal containers, and the departmental classification was upheld.

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Issues: Whether stationary tanks meant for storage of liquids or liquefied gases were classifiable under Heading 8609.00 as containers specially designed and equipped for carriage by one or more modes of transport, or under Heading 8312.90 as containers of base metal.

Analysis: The goods were admitted to be stationary tanks intended to hold or contain liquids or liquefied gases and were meant for storage at one place, not for carriage. Heading 8609.00 applied only to containers specially designed and equipped for transport, so it could not cover stationary storage tanks. The tariff scheme for Heading 8312 treated containers of base metal as a separate class, and the intended use for packaging of goods for sale was relevant only to sub-headings 8312.11, 8312.12 and 8312.19, not to sub-heading 8312.90. The goods therefore fell within the residual base-metal container entry.

Conclusion: The stationary tanks were correctly classifiable under Heading 8312.90 and not under Heading 8609.00.

Final Conclusion: The appeal failed and the departmental classification was upheld.

Ratio Decidendi: Stationary containers designed for storage and not for carriage are not classifiable under the transport-container heading and, if they are containers of base metal outside the specific packaging sub-headings, fall under the residual base-metal container heading.

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