CLA-2:CO:R:C:G 086449 SER
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