Ballot (box) partition (Tariff notice 4)
See the new regulation on ballot (box) partitions.
New regulation
A new regulation was published on 12/11/2025 and entered into force 20 days after this date.
Reg. 2025/2290
This is not considered a change in Northern Ireland practice.
Description of the goods
Unassembled product comprising profiles (made of aluminium alloy and anodised) and fasteners (made of plastics), for use in the assembly of a voting booth, consisting of:
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6 hollow ‘vertical’ profiles, cut to length, of uniform cross-section along their whole length, with holes and fitted with fasteners,
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12 hollow ‘horizontal’ profiles, cut to length, of uniform cross-section along their whole length, with holes and fitted with fasteners.
The voting booth is assembled on site.
Depending on its adjustment, the assembled product can be placed on the ground or on a table and it can be carried to wherever it is needed.
The ‘walls’ (plates designed to be mounted between the profiles) are not included at importation.
The product, once assembled and fitted with the walls, is designed to provide a temporary cover to ensure voter secrecy.
Classification (Combined Nomenclature (CN) code)
7616 99 90
Reason
Classification is determined by General Interpretative Rules (GIR)s 1, 2 (a), and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616 99 and 7616 99 90.
The product consists of various components, presented unassembled. It comprises not only aluminium profiles but also fasteners, all intended to be used together to assemble a specific article, namely, the frame of a voting booth. Classification under heading 7604 as aluminium profiles is therefore excluded.
Classification under heading 9403 as other furniture and parts thereof is also excluded. The assembled article is not used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc. It is (once assembled and fitted with the walls) designed to provide a temporary cover during voting.
In addition, the assembled article can be placed either on the floor or on other pieces of furniture (such as tables). However, the term ‘furniture’ does not apply to articles used as furniture but designed for placing on other furniture or shelves, or for hanging on walls or from the ceiling. (See also the Harmonized System Explanatory Notes to Chapter 94, General, item (B) and exclusion paragraph to this item.)
The article is therefore to be classified under CN code 7616 99 90 as other articles of aluminium.
Contact details
Tariff Classification
Customs Policy & Strategy
2nd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.