HQ 086455: Revocation of New York Ruling Letter 825896, 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 086455

                        May 8, 1990

CLA-2:CO:R:C:G 086455 SER

CATEGORY:  Classification

TARIFF NO.:  2106.90.50

Mr. Clark D. Bien
Arbor Foods, Incorporated
6070 West Maple Road, Suite 211
West Bloomfield, Michigan 48033

RE: Revocation of New York Ruling Letter 825896, flavored syrup

Dear Mr. Bien:

     In New York Ruling Letter (NYRL) 825896, dated December 15,
1987, you received a ruling on the classification of orange
flavored syrup 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 825896.  Effective
immediately, your product, orange syrup from Canada, is properly
classified in subheading 2106.90.50, HTSUS, dutiable at the rate
of 10 percent ad valorem.  It is subject to quota under
subheading 9904.60.60, HTSUS.  The current quota quantity for
subheading 9904.60.60, HTSUS, 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
are no duties owed for past importations.





                               -2-




HOLDING:

     The product at issue, orange syrup from Canada, is
classified in subheading 2106.90.50, HTSUS, 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, HTSUS.  The current quota quantity for subheading
9904.60.60, HTSUS, is 76,203 metric tons in any 12 month period
beginning October 1 in any year.

     New York Ruling Letter 825896 is hereby revoked.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division

Enclosure