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Issues: Whether caraway seeds were classifiable under Heading 09.04/10 as spices or under Heading 12.07 as plant seeds or fruits used primarily in pharmacy.
Analysis: Caraway seeds were understood in common parlance as belonging to the spices family, making Heading 09.04/10 the more specific description. Heading 12.07 was broader, covering seeds and fruits used primarily in pharmacy and similar purposes. Under Rule 3(a) of the Rules for the Interpretation of the Customs Tariff, the heading giving the most specific description must be preferred over a more general one. The record also did not establish that the imported goods were a distinct variety used exclusively or primarily for medicinal purposes, and the policy treatment under import control could not govern tariff classification where the Customs Tariff provided a specific heading.
Conclusion: Caraway seeds were correctly classifiable under Heading 09.04/10 and not under Heading 12.07.
Ratio Decidendi: For tariff classification, the heading that gives the most specific description of the goods prevails over a broader heading, and import policy treatment does not override classification under the Customs Tariff.