The AAR held that provisionally preserved areca nuts (whole and ...
Areca Nuts Classified Under 0812 Based on Provisional Preservation for Transport/Storage, Overriding 0802 Mention.
January 7, 2025
Case Laws Customs AAR
The AAR held that provisionally preserved areca nuts (whole and split), being unsuitable for immediate human consumption, are more specifically covered under CTH 0812 90 90 due to the Chapter Note applying Heading 0812 to fruits and nuts treated solely for provisional preservation during transport or storage, rendering them unsuitable for immediate consumption, despite areca nuts being mentioned under 0802.
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