Classification of roasted cashew nuts under Heading 2008 prevails as the specific tariff entry for prepared nuts.

Roasted cashew nuts are classifiable under CTI 20081910 because Heading 2008 specifically covers cashew nut, roasted, salted or roasted and salted, and the General Rules for Interpretation together with the HSN Explanatory Notes support that specific classification. Roasting creates a distinct prepared product that is not covered by the Chapter 8 treatment of fresh or dried nuts, so the specific tariff entry prevails over any broader or residuary classification.

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Issues: Whether roasted cashew nuts are classifiable under CTI 20081910 of the Customs Tariff Act, 1975.

Analysis: The classification turned on the terms of Heading 2008 and CTI 20081910, read with the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 and the HSN Explanatory Notes. Roasted cashew nuts were found to be a distinct prepared product obtained by roasting, a process not covered by the Chapter 8 treatment of fresh or dried nuts. The tariff itself specifically provides for cashew nut, roasted, salted or roasted and salted under CTI 20081910, and a specific entry prevails over any broader or residuary classification. The common trade understanding and the HSN Explanatory Notes also support inclusion of roasted nuts under Heading 2008.

Conclusion: Roasted cashew nuts are classifiable under CTI 20081910.

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