HQ 087415: Revocation of Headquarters Ruling Letter 086452

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 087415

                         August 16, 1990

CLA-2 CO:R:C:G 087415 RFC

CATEGORY: Classification

TARIFF NO.: 2106.90.6072

Mr. Roman E. Longoria, Jr.
International Consulting
P.O. Box 578
McAllen, TX 78052

RE: Revocation of Headquarters Ruling Letter 086452

Dear Mr. Longoria:

     In Headquarters Ruling Letter (HRL) 086452, dated May 8,
1990, we advised you that New York Ruling Letter (NYRL) 829540,
dated May 19, 1988, and issued in response to your request for a
binding tariff classification ruling concerning an artificially
flavored grape concentrate product was revoked and that the
product is properly classified under subheading 2106.90.50,
HTSUSA and, consequently, subject to the quota restrictions of
subheading 9904.60.60, HTSUSA.  The artificially flavored grape
concentrate product which was the subject a classification ruling
in NYRL 829540 is said to contain 56 percent sugar, 42.15 percent
water, 1.13 percent artificial flavor, 0.45 percent citric acid,
0.12 percent malic acid, 0.10 percent sodium benzoate, and 0.05
percent tartaric acid.

     Upon review and reconsideration, we have determined that HRL
086452 was issued to you in error because NYRL 829540 properly
and correctly classified the above-described product under
subheading 2106.90.6072, which provides for food preparations not
elsewhere specified or included, other, other, other, other,
other, preparations for the manufacture of beverages, containing
sugar derived from sugar cane and/or sugar beets.

     In light of the above, HRL 086452 is hereby revoked, and
NYRL 829540 is hereby reinstated insofar as it classified the
above-mentioned artificially flavored grape concentrate product
under subheading 2106.90.6072, HTSUSA.  See 19 CFR 177.9(d).

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division