CLA-2 CO:R:C:G 087409 RFC
Mr. Gregory Kozak
Bradley International, Inc.
P.O. Box 307
Flint, MI 48501
RE: Revocation of Headquarters Ruling Letter 086449 and New York
Ruling Letter 831157
Dear Mr. Kozak:
In Headquarters Ruling Letter (HRL) 086449, dated May 8,
1990, we advised you that New York Ruling Letter (NYRL) 831157,
dated August 10, 1988 and issued in response to your request for
a binding tariff classification ruling concerning a 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syrup, was revoked and that blended syrups are properly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 831157 is a vanilla-flavored liquid
sweetener said to contain not less than 65 percent sucrose, not
more than 35 percent glucose, and vanillin or vanilla extract
flavoring in the amount of one 55 gallon drum per 4,000 gallons
of product.
Upon review and reconsideration, we have determined that the
above-discussed blended syrup was misclassified in both HRL
086449 and NYRL 831157. 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, the above-mentioned blended-syrup
product is properly classified under subheading 2106.90.5030,
HTSUSA, and subject to the quota restrictions of subheading
9904.50.20, HTSUSA.
Both HRL 086449 and NYRL 831157 are hereby revoked pursuant
to 19 CFR 177.9(d). 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.
Sincerely,
John Durant, Director
Commercial Rulings Division