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