Revocation of Headquarters Ruling Letter 086455

HQ 087411 August 16, 1990 CLA-2 CO:R:C:G 087411 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: Revocation of Headquarters Ruling Letter 086455 Dear Mr. Bien: In Headquarters Ruling Letter (HRL) 086455, dated May 8, 1990, we advised you that New York Ruling Letter (NYRL) 825896, dated December 15, 1987, and issued in response to your request for a binding tariff classification ruling concerning blended syrup, was revoked and that blended syrups are properly classified under subheading 2106.90.50, HTSUSA and, consequently, subject to the quota restrictions of subheading 9904.60.60, HTSUSA. The blended syrup which was the subject of a classification ruling in NYRL 825896 is a orange-flavored syrup said to contain 60 percent sugar, 40 percent corn syrup, and less than 1 percent five-fold natural orange oil. Upon review and reconsideration, we have determined that HRL 086455 was issued to you in error because NYRL 825896 had already been properly and correctly revoked by HRL 084996 and HRL 084996A, based on the reasons set forth HRL 083695. As held in HRL 083695, blended syrups are properly classified under subheading 2106.90.5030, HTSUSA, which provides for food preparations not elsewhere specified or included, other, subject to quota established pursuant to Section 22 of the Agricultural Adjustment Act, as amended, provided for under heading 9904.50.20, HTSUSA. Subheading 9904.50.20, HTSUSA, provides for, in turn, blended syrups provided for under subheading 2106.90.50, HTSUSA, among other subheadings, containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or other ingredients and not prepared for marketing to the retail consumers in the identical form and package in which imported. Blended syrups, then, classified under subheading 2106.90.5030, HTSUSA, are subject to the quota restrictions of 9904.50.20, HTSUSA, under which subheading there exists a total ban or embargo on the importation of these goods into the United States (i.e., none can be imported into the United States). In light of the above, HRL 086455 is hereby revoked, and HRL 084996 and 084996A are hereby reinstated insofar as they classified the above-mentioned blended-syrup product under subheading 2106.90.5030, HTSUSA, and subject to the quota restrictions of 9904.50.20, HTSUSA. Moreover, this revocation letter is applicable to all other rulings which may have been issued to you which are inconsistent with our position as stated in HRL 083695. See 19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division