Provisional preservation of areca nuts supports classification under Heading 0812 90 90, not Heading 0802.

Provisional preservation of areca nuts treated with preservative solutions was classified under Heading 0812 90 90 rather than Heading 0802. The classification analysis applied Chapter 8 of the Customs Tariff Act, 1975, the HSN notes, and the chapter note covering fruits and nuts treated solely for provisional preservation during transport or storage. Because the goods were described as areca nuts subjected only to preservative treatment and remained unsuitable for immediate consumption, the more specific Heading 0812 was considered applicable. The cited departmental materials did not alter that result.

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Issues: Whether provisionally preserved areca nuts, treated with preservative solutions and not fit for immediate consumption, are classifiable under Heading 0812 90 90 of the Customs Tariff Act, 1975 rather than under Heading 0802.

Analysis: The classification turned on Chapter 8 of the Customs Tariff Act, 1975, the HSN notes and the distinction between dried nuts undergoing additional preservation and fruits or nuts treated solely to ensure provisional preservation during transport or storage. The goods were described as areca nuts subjected only to preservative treatment such as sorbic acid, and the record showed that they remained unsuitable for immediate consumption in that state. Although areca nuts are mentioned under Heading 0802, the relevant chapter note specifically covers fruits and nuts treated solely for provisional preservation, and the more specific description in Heading 0812 applies where the goods satisfy that note. The cited departmental materials did not displace that classification.

Conclusion: The goods were held classifiable under Heading 0812, specifically CTI 0812 90 90, and not under Heading 0802.

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