Information for ruling 600010222
This section is Advance Tariff Ruling
- Start date
- 03 May 2024
- Expiry date
- 02 May 2027
- Commodity code
- 7616999099 (opens in new tab)
- Description
- A polling booth for use in a polling station where voters are able to cast their vote in private to protect the secrecy of the ballot. The booth is restricted to a single person, with exceptions for voters requiring assistance. Made of aluminium with a retractable curtain.
- Keywords
- ALUMINIUM STRUCTURES OF METAL OF BASE METALS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 7616 - Other articles of aluminium GIR 6 - Has been used to classify the goods to subheading level 761699 - Other than Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles; Other than cloth, grill, netting and fencing of aluminium wire. 8 - Digit Code 76169990 - Other than Cast. 10 - Digit Code 7616999099 - Other than Hand-made; Other than elsewhere specified; Other than Aluminium radiators and elements or sections or which such radiator is composed, whether or not such elements are assembled in blocks Also Classified in Accordance with: Section Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) (5) to Heading 7616