Provisional preservation of areca nuts supports classification under Heading 0812, not Heading 0802, where goods are not for immediate consumption.

Areca nuts (whole and split) treated only with sulphur dioxide gas or sodium benzoate solution for storage and transport were classified under CTH 0812 90 90, because they were dried nuts subjected solely to provisional preservation and remained unsuitable for immediate consumption. Chapter Note 4 to Chapter 8 covered such goods, and the presence of areca nut in Heading 0802 did not displace the more specific classification under Heading 0812 on these facts. The requested tariff classification was accepted, and the confidentiality request was declined.

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Issues: Whether provisionally preserved areca nuts (whole and split), treated with sulphur dioxide gas or sodium benzoate solution for storage and transport, are classifiable under CTH 0812 90 90.

Analysis: The goods were found to be dried nuts subjected only to preservative treatment for temporary preservation during transport or storage and to remain unsuitable for immediate consumption in that state. Chapter Note 4 to Chapter 8 covers fruit and nuts treated solely for provisional preservation, while the explanatory notes and Chapter Note 3 do not displace that coverage where the goods satisfy the conditions of provisional preservation. Although areca nut is also mentioned under Heading 0802, the goods in question fit more specifically within Heading 0812 because of the nature of the treatment and their condition at import.

Conclusion: The goods are classifiable under CTH 0812, specifically under sub-heading 0812 90 90, in favour of the assessee.

Final Conclusion: The requested tariff classification was accepted and the confidentiality request was declined.

Ratio Decidendi: Where areca nuts are treated solely for provisional preservation during transport or storage and remain unsuitable for immediate consumption, Heading 0812 applies as the more specific classification.

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