HQ 087413: Modification of Headquarters Ruling Letter 086457

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 087413

                         August 16, 1990

CLA-2 CO:R:C:G 087413 RFC

CATEGORY: Classification

TARIFF NO.: 2106.90.50

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

RE: Modification of Headquarters Ruling Letter 086457

Dear Mr. Bien:

     In Headquarters Ruling Letter (HRL) 086457, dated May 8,
1990, we advised you that New York Ruling Letter (NYRL) 825889,
dated December 18, 1987, and issued in response to your request
for binding tariff classification rulings concerning four types
of orange-flavored syrups, was revoked and that these syrups are
properly classified under subheading 2106.90.50, HTSUSA and,
consequently, subject to the quota restrictions of subheading
9904.60.60, HTSUSA.

     In your October 16, 1987, letter of request, the four
orange-flavored syrups for which classification rulings were
requested were identified and described as follows:

          Corn or Beet     High Fructose     Orange Juice
              Sugar        Corn Syrup 55     Concentrate

Formula 1  60%              30%               10%

Formula 2  60%              20%               20%

Formula 3  60%               --               40%

Formula 4  50%               --               50%

     Upon review and reconsideration, we have determined that HRL
086457 was issued to you partly in error (1) because NYRL 825889
had already been properly and correctly revoked, in part, by HRL
084996 and HRL 084996A for the products identified as Formula 1
and Formula 2, and (2) because no classification ruling was ever
issued that could be revoked for the product identified as
Formula 4.


     In light of the above, HRL 086457 is hereby revoked, in
part, insofar as it reclassified the products identified as
Formula 1 and Formula 2, and HRL 084996 and 084996A are hereby
reinstated insofar as they classified the products identified as
Formula 1 and Formula 2 under subheading 2106.90.5030, HTSUSA,
and subject to the quota restrictions of 9904.50.20, HTSUSA.
Moreover, HRL 086457 is also revoked, in part, insofar as it
issued a classification ruling for the product identified as
Formula 4.  Finally, HRL 086457 is maintained, in part, insofar
as it correctly classified the product identified as Formula 3
under subheading 2106.90.5050, HTSUSA, and subject to the quota
restrictions of 9904.60.60, HTSUSA.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division