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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.

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

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