According to the application details and the submitted product information, the so-called "mini underground storage tank" is a collection container made of polyethylene, a plastic in the sense of Note 1 to Chapter 39. The black, dimensionally stable, approximately cylindrical tank with a diameter of about 120 cm is available in two different versions (height approx. 100 cm and 145 cm) with a capacity of approx. 500 liters and 1,000 liters. The goods are characterized by a so-called "manhole dome" (entry opening; diameter approx. 55 cm) with a green screw cap and a locking latch made of stainless steel (according to the application details) as well as laterally attached inlet and outlet openings with yellow caps. The product is embedded in the ground and is used, for. B. the storage of rainwater. According to customs tariff law, it is a "building material made of plastics, not elsewhere specified or included, collecting containers, tanks, vats and similar containers with a capacity of more than 300 l".
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[1][1]. DEBTI45842/21-1#755006