Areca Nuts Classified Under 0812 Based on Provisional Preservation for Transport/Storage, Overriding 0802 Mention.

Provisionally preserved areca nuts, both whole and split, are classified under CTH 0812 90 90, as determined by the Authority for Advance Rulings (AAR). This classification is based on the fact that these nuts are treated solely for provisional preservation during transport or storage, making them unsuitable for immediate human consumption. Despite being mentioned under CTH 0802, the specific classification under CTH 0812 takes precedence due to the applicable Chapter Note, which covers fruits and nuts preserved for transport or storage. .....

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