HQ 086458: Revocation of New York Ruling Letter 824974, flavored syrup

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 086458

                        May 8, 1990

CLA-2:CO:R:C:G 086458 SER

CATEGORY:  Classification

TARIFF NO.:  2106.90.50

Mr. Frank Farmer, Jr.
Southern Concentrates, Inc.
312 Shannon St.
Cantrell Building, Suite 218
Jackson, TN  38301

RE: Revocation of New York Ruling Letter 824974, flavored syrup

Dear Mr. Farmer:

     In New York Ruling Letter (NYRL) 824974, dated October 2,
1987, you received a ruling on the classification of orange
flavored syrup from Canada or Mexico.  In that ruling the product
at issue was classified in subheading 2106.90.6072 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 824974.  Effective
immediately, your product, orange flavored syrup from Canada or
Mexico, 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, orange flavored syrup from Canada or
Mexico, 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" or if
it is the product of Mexico and meets the requirements of the
Generalized System of Preferences, 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 824974 is hereby revoked.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division

Enclosure