Regarding classification of products - “Cockroach traps”, and “Mosquito Repellent” in the harmonised Customs Tariff

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.... Chief Commissioners of Customs/Customs (Prev.), All Commissioners of Customs/Customs (Prev.), All Chief Commissioners Customs & Central Excise, All Commissioners of Customs & Central Excise, All Directors General under CBEC. Sir / Madam, Subject: Classification of products - "Cockroach traps", and "Mosquito Repellent" in the harmonised Customs Tariff- regarding The Board has noted import d....

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....backed patch having a basis of citronella oil and eucalyptus citriodora oil - Provides mosquito protection for adults and children applying a self adhesive patch to clothing, tents and /or furniture". 3. The Customs Tariff headings considered are as follows: 3506 - "Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, ....

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.... paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers"; 4. The classification of goods is to be determined by application of the General Rules for the Interpretation (GRIs) of the First Schedule to the Customs Tariff Act (CTA), 1975. GRI 1 requires that, "in classifying articles, for legal purpose it shall be determined according to the terms of the headings and any relati....

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.... with biochemical and physiological processes in insects or by trapping. The Harmonized System Explanatory Notes give as an example fly papers (including those coated with glue not containing poisonous matter). 6. The products at issue are other than "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing", and therefore classificati....