HQ 086452: Revocation of New York Ruling Letter 829540, 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 086452

                        May 8, 1990

CLA-2:CO:R:C:G 086452 SER

CATEGORY:  Classification

TARIFF NO.:  2106.90.50

Mr. Roman E. Longoria, Jr.
International Consulting
P.O. Box 578
McAllen, TX  78502

RE: Revocation of New York Ruling Letter 829540, flavored syrup

Dear Mr. Longoria:

     In New York Ruling Letter (NYRL) 829540, dated May 19,
1988, you received a ruling on the classification of artificially
flavored grape concentrate from 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 829540.  Effective
immediately, your product, artificially flavored grape
concentrate from 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, artificially flavored grape
concentrate from 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 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 829540 is hereby revoked.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division

Enclosure