Roasted areca nuts classifiable under heading 2008 where HSN specifically covers roasted nuts over general dried nut entry.

Roasted areca nuts, whether whole, split or cut, are classifiable under CTH 20081920 because roasting is not the same as drying or a mere Chapter 8 preservation treatment. The tariff and HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca nuts under heading 2008, and the specific entry prevails over the more general chapter description for dried areca nuts. The authority therefore accepted the applicant's classification claim and rejected treatment under Chapter 08.

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

Analysis: The authority held that the process described for the goods was roasting and not merely drying or moderate heat treatment within Chapter 8. It noted that Chapter 8 covers drying and certain preservation or appearance-related treatments, but does not specifically cover roasting. The authority relied on the HSN Explanatory Notes, which expressly include dry-roasted, oil-roasted and fat-roasted areca nuts under heading 2008. It also accepted that the HSN is a safe guide to tariff interpretation and that, where a specific entry exists, it prevails over a more general entry. The authority further noted that the goods matched the description of roasted nuts in heading 2008 and were not excluded by the chapter notes applicable to Chapter 8.

Conclusion: Roasted areca nuts are classifiable under CTH 20081920, and the classification claimed by the applicant was accepted.

Ratio Decidendi: Where the tariff and HSN specifically name roasted areca nuts under heading 2008, that specific classification prevails over the general chapter entry for dried nuts, and roasting is not to be treated as mere drying under Chapter 8.

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