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

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..... 1 st August, 2013 To All 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 Tar .....

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..... ontaining any poison . (b) Mosquito repellents consist of an adhesive 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 elsew .....

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..... aper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of 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 classi .....

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..... or which operate to control insect populations in other ways such as by sterilisation, by chemicals which interfere 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 reagen .....

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..... plication of GRIs 1 and 6. 8. Suitable instructions in the matter may be issued to field formations for strict compliance and pending cases if any, may be decided accordingly. Yours faithfully, (Subodh Singh) OSD (Customs), Tariff Unit, Fax-011-23092173 Internal Circulation: As usual - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management In .....

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