Roasted Betel Nuts Classified Under Tariff Item 2008 19 20 for "Other Roasted Nuts & Seeds" in Customs Tariff Act.
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....Classification of goods intended to be imported - Roasted Areca Nuts - roasted betel nuts are correctly classifiable under the tariff item 2008 19 20 [Other roasted nuts & seeds] of chapter 20 of the first schedule of the Customs Tariff Act, 1975. - AAR....
TaxTMI