76110000

HS code 76110000 (Chapter 76 "Aluminium and articles"; Heading 7611 "Aluminium structures (excluding prefabricated buil-dings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures") under the Vietnam tariff schedule classifies "Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment". Vietnam customs apply MFN rate of 7.5, Preferential rate 5. Statutory unit of measure: unit. This commodity is subject to 2 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.