HQ 0086450 - Modification of New York Ruling Letter 830463, flavored syrup - United States International Trade Commision Rulings

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HQ 086450

May 8, 1990

CLA-2:CO:R:C:G 086450 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.50

Ms. Monique Kack
Bowes Co. Ltd.
75 Vickers Road
Islington, M9B 6B6 Canada

RE: Modification of New York Ruling Letter 830463, flavored syrup

Dear Ms. Kack:

In New York Ruling Letter (NYRL) 830463, dated June 20, 1988, you received a ruling of which one of the classified products was Hampstead Butterscotch Streak from Canada. In that ruling that product at issue was 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 830463. Effective immediately, your product, Butterscotch Streak from Canada, is properly classified in subheading 2106.90.50, HTSUS, dutiable at the rate of 10 percent ad valorem. It is subject to quota under subheading 9904.60.60, HTSUS. The current quota quantity for subheading 9904.60.60, HTSUS, 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 are no duties owed for past importations.

HOLDING:

The product at issue, Butterscotch Streak from Canada, is classified in subheading 2106.90.50, HTSUS, 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, HTSUS. The current quota quantity for subheading 9904.60.60, HTSUS, is 76,203 metric tons in any 12 month period beginning October 1 in any year.

New York Ruling Letter 830463 is hereby modified.

Sincerely,

John Durant, Director
Commercial Rulings Division

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