HQ 0087417 - Revocation of Headquarters Ruling Letter 086450. Blended syrup - United States International Trade Commision Rulings

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HQ 087417

August 16, 1990

CLA-2 CO:R:C:G 087417 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.50

Ms. Monique Kack
Bowes Company Ltd.
75 Vickers Road
Islington H98 6B6 Canada

RE: Revocation of Headquarters Ruling Letter 086450. Blended syrup

Dear Ms. Kack:

In Headquarters Ruling Letter (HRL) 086450, dated May 8, 1990, we advised you that New York Ruling Letter (NYRL) 830463, dated June 20, 1988 and issued in response to your request for a binding tariff classification ruling concerning blended syrup, was revoked and that blended syrups are properly classified under subheading 2106.90.50, HTSUSA and, consequently, subject to the quota restrictions of subheading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 830463 is a viscous-brown liquid said to contain 38 percent water, 31 percent sugar, 21 percent glucose, 4 percent whey powder, 2 percent milk solids, 2 percent starch and less than one percent each of shortening, flavor, color and other ingredients.

Upon review and reconsideration, we have determined that HRL 086450 was issued to you in error because NYRL 830463 had already been properly and correctly revoked by HRL 085024, based on the reasons set forth in 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 086450 is hereby revoked, and HRL 085024 is hereby reinstated insofar as it 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

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