Modification of New York Ruling Letter 829643, flavored syrup

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