HQ 086451: Modification of New York Ruling Letter 829643, 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 086451

                       May 8, 1990

CLA-2:CO:R:C:G 086451 SER

CATEGORY:  Classification

TARIFF NO.:  2106.90.50

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

RE: Modification of New York Ruling Letter 829643, flavored syrup

Dear Mr. Crawford:

     In New York Ruling Letter (NYRL) 829643, dated June 26,
1988, you received a ruling which classified several products
from Canada.  In that ruling, two of the products: Caramel Vachon
and Caramel Grenache, were 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 modifying NYRL 829643.  Effective
immediately, your products, Caramel Vachon and Caramel Grenache
from Canada, are properly classified in subheading 2106.90.50,
HTSUSA, dutiable at the rate of 10 percent ad valorem.  They are
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 products at issue, Caramel Vachon and Caramel Grenache
from Canada, are 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 829643 is hereby modified.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division

Enclosure