Roasted Areca Nuts with Under 10% Moisture Content Properly Classified Under Tariff 2008 1920, Chapter 20

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....The HC affirmed that roasted areca nuts with moisture content below 10% are properly classified under Chapter 20 of Tariff 2008 1920. The court relied on parameters established by the Authority for Advance Rulings, which specify that areca nuts with 10-15% moisture content are classified as raw, while those below 10% are classified as roasted. Laboratory reports confirmed the subject goods contained less than 10% moisture. The court found no grounds to interfere with the lower authority's classification determination and dismissed the appeal accordingly.....