CLA-2 CO:R:C:G 087410 RFC
Mr. Clark D. Bien
Arbor Foods, Inc.
6070 West Maple Road, Suite 211
West Bloomfield, Michigan 48033
RE: Revocation of Headquarters Ruling Letter 086454
Dear Mr. Bien:
In Headquarters Ruling Letter (HRL) 086454, dated May 8,
1990, we advised you that New York Ruling Letter (NYRL) 825897,
dated December 10, 1987, 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syrup, was revoked and that blended syrups are properly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 825897 is a caramel-flavored syrup
said to contain 42.35 percent sugar, 34.12 percent glucose corn
syrup, 9.53 percent vegetable oil, 8.59 percent nonfat milk
solids, 4.87 percent butterfat, 0.35 percent salt, and 2.19
percent flavorings.
Upon review and reconsideration, we have determined that HRL
086454 was issued to you in error because NYRL 825897 had
already been properly and correctly revoked by HRL 084996 and HRL
084996A, based on the reasons set forth 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 086454 is hereby revoked, and HRL
084996 and 084996A are hereby reinstated insofar as they
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