Roasted areca nuts classification under Heading 2008 confirmed for dry-roasted product with altered characteristics.

Roasted areca nuts subjected to repeated heating and cooling until moisture content fell below 6% were treated as a product with altered physical and chemical characteristics. The tariff distinction between Chapter 8, covering drying and other mild heat treatments, and Heading 2008, covering roasted nuts, led to classification of the goods as roasted areca nuts. The HSN Explanatory Notes to Heading 2008 expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, while the Chapter 8 notes do not specifically cover roasting. Accordingly, roasted areca nuts (whole, split and cut) fall under CTH 20081920 and not under Chapter 08.

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Issues: Whether roasted areca nuts (whole, split and cut) are classifiable under CTH 20081920 as other roasted nuts and seeds, or under Chapter 08 as dried areca nuts.

Analysis: The goods were described as roasted areca nuts subjected to repeated heating and cooling until the moisture content fell below 6%, producing a product with altered physical and chemical characteristics. The relevant tariff framework distinguished drying and other mild heat treatments under Chapter 8 from roasted nuts under Heading 2008. The HSN Explanatory Notes to Heading 2008 specifically include areca or betel nuts that are dry-roasted, oil-roasted or fat-roasted. The Chapter Notes to Chapter 8 did not specifically cover roasting, and the process described was treated as more than moderate heat treatment or simple dehydration. The reliance placed on rulings concerning other forms of supari and on authorities dealing with boiling or drying was held not to govern the present product.

Conclusion: Roasted areca nuts (whole, split and cut) are classifiable under CTH 20081920 and not under Chapter 08.

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