Fresh tamarind classification turns on drying process; undeclared sun- or industrial-dried tamarind stays under the fresh-fruit heading.

Tamarind procured from farmers and supplied without sun-drying or industrial drying is classifiable as tamarind, fresh under CTH 0810 90 20. The tariff scheme distinguishes fresh tamarind from dried tamarind under CTH 0813 40 10, and classification must follow the heading terms read with the General Rules for Interpretation. The Explanatory Notes to heading 0813 treat fruits as dried only when they have undergone sun drying or industrial drying. Because the supplied tamarind had not been dried by either process, the fresh-fruit heading applied and the dried-fruit heading was not attracted.

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Issues: Whether tamarind procured from farmers and supplied without sun-drying or industrial drying is classifiable as tamarind, fresh under HSN 0810 or as dried tamarind under HSN 0813.

Analysis: The tariff scheme distinguishes between tamarind, fresh under CTH 0810 90 20 and tamarind, dried under CTH 0813 40 10. The General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 require classification according to the terms of the headings, and the Explanatory Notes to heading 0813 show that dried fruits are those fresh fruits which have been dried in the sun or by industrial processes. The Notes also cover tamarind pods and unprocessed tamarind pulp under heading 0813 only when they are dried. On the facts, the applicant supplied tamarind received from farmers without any process of drying by sun or industrial method. In such circumstances, the specific fresh-fruit heading prevails and the wider dried-fruit heading is not attracted.

Conclusion: The tamarind supplied by the applicant, not having undergone direct sun drying or industrial drying, is classifiable under CTH 0810 90 20 as tamarind, fresh.

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