Classification of preserved areca nut under Heading 0812 90 90 where treatment leaves it unsuitable for immediate consumption.

Provisionally preserved areca nut, whole or split, treated with preservatives for transport or storage and unsuitable for immediate consumption, falls under Customs Tariff Heading 0812 90 90. Chapter 8 covers edible fruit and nuts, and Chapter Note 4 specifically brings within Heading 0812 fruit and nuts treated solely for provisional preservation during transport or storage, without changing their character, where they remain unfit for immediate consumption. Although areca nut is also named in Heading 0802, the more specific later heading applies when the Chapter Note 4 conditions are met. On that basis, the goods are classifiable under Heading 0812 90 90 and not under Heading 0802.

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Issues: Whether provisionally preserved areca nut, whole and split, treated for transport or storage preservation and unsuitable for immediate consumption, is classifiable under Customs Tariff Heading 0812 90 90 or under Heading 0802.

Analysis: Chapter 8 covers edible fruit and nuts, and its notes permit dried fruits or dried nuts to be partially rehydrated or treated for additional preservation or stabilization without losing their character. Chapter Note 4 to Chapter 8 specifically brings within Heading 0812 fruit and nuts treated solely to ensure provisional preservation during transport or storage, provided they remain unsuitable for immediate consumption. The goods in question were described as areca nuts subjected to preservative treatment such as sulphur dioxide gas, sodium benzoate solution, slacked lime, or Bordeaux solution, and the record showed that they were not fit for immediate consumption in that state. Although areca nut is also named under Heading 0802, the condition specified in Chapter Note 4 is satisfied here, and the later and more specific heading 0812 governs the classification.

Conclusion: The goods are classifiable under Customs Tariff Heading 0812 90 90 and not under Heading 0802.

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