CLA-2 CO:R:C:G 087417 RFC
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was revoked and that blended syrups are properly classified under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