HQ 087416: Revocation of Headquarters Ruling Letter 086451

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087416

                         August 16, 1990

CLA-2 CO:R:C:G 087416 RFC

CATEGORY: Classification

TARIFF NO.: 2106.90.6097

Mr. Gary E. Crawford
A.N. Deringer, Inc.
HC76 Box 625
Jackman, ME 04945

RE: Revocation of Headquarters Ruling Letter 086451

Dear Mr. Crawford:

     In Headquarters Ruling Letter (HRL) 086451, dated May 8,
1990, we advised you that New York Ruling Letter (NYRL) 829643,
dated June 26, 1988, and issued in response to your request for a
binding tariff classification ruling, was revoked, in part, as
concerns the products identified as Caramel Vachon and Caramel
Grenache, and that these two products were properly classified
under subheading 2106.90.50, HTSUSA and, consequently, subject to
the quota restrictions of subheading 9904.60.60, HTSUSA.

     Upon review and reconsideration, we have determined that HRL
086451 was issued to you in error because NYRL 829643 properly
and correctly classified the two, above-identified products under
subheading 2106.90.6097, which provides for food preparations not
elsewhere specified or included, other, other, other, other,
other, other, other, other, containing sugar derived from sugar
cane and/or sugar beets.

     In light of the above, HRL 086451 is hereby revoked, and
NYRL 829643 is hereby reinstated in its entirety--particularly
insofar as it classified the products identified as Caramel
Vachon and Caramel Grenache under subheading 2106.90.6097,
HTSUSA.  See 19 CFR 177.9(d).

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division