Revocation of New York Ruling Letter 831157, flavored syrup

HQ 086449 May 8, 1990 CLA-2:CO:R:C:G 086449 SER CATEGORY: Classification TARIFF NO.: 2106.90.50 Mr. Gregory Kozak Bradley International, Inc. P.O. Box 307 Flint, MI 48501 RE: Revocation of New York Ruling Letter 831157, flavored syrup Dear Mr. Kozak: In New York Ruling Letter (NYRL) 831157, dated August 10, 1988, you received a ruling on the classification of vanilla flavored liquid sweetner from Canada. In that ruling the product at issue was classified in subheading 2106.90.6097 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included: other. Recently in Headquarters Ruling Letter (HRL) 083221 (enclosed), a similar product was reviewed and after examination was classified in 2106.90.50, HTSUSA, which provides for food preparations not elsewhere specified or included: other: subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended. In view of the reasoning contained within HRL 083221, and pursuant to 177.9(d), of the Customs Regulations (19 CFR 177.9(d)), Customs is revoking NYRL 831157. Effective immediately, your product, vanilla flavored liquid sweetner from Canada, is properly classified in subheading 2106.90.50, HTSUSA, dutiable at the rate of 10 percent ad valorem. It is subject to quota under subheading 9904.60.60, HTSUSA. The current quota quantity for subheading 9904.60.60, HTSUSA, is 76,203 metric tons in any 12 month period beginning October 1 in any year. While the revocation is immediate, it is prospective in nature, and there is no effect on previous Customs transactions relating to this product. -2- HOLDING: The product at issue, vanilla flavored liquid sweetner from Canada, is classified in subheading 2106.90.50, HTSUSA, which provides for food preparations not elsewhere specified or included: other: subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, dutiable at 10 percent ad valorem. The rate of duty, if this merchandise is considered "goods originating in the territory of Canada", is 8 percent ad valorem. The merchandise is subject to quota under subheading 9904.60.60, HTSUSA. The current quota quantity for subheading 9904.60.60, HTSUSA, is 76,203 metric tons in any 12 month period beginning October 1 in any year. New York Ruling Letter 831157 is hereby revoked. Sincerely, John Durant, Director Commercial Rulings Division Enclosure