HQ 954840: Classification of Chocolate Pudding Mix - Reconsideration of NYRL 845783, dated October 1989

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                              HQ 954840

                        September 3, 1993

CLA-2  CO:R:C:F  954840  JGH

CATEGORY:  Classification

TARIFF NO.:   1901.90.9060

Ms. Gisele Gervais
E.D. Foods Ltd.
6200 Trans Canada
Pte-Claire, Quebec  H9R 1B9
Canada

RE: Classification of Chocolate Pudding Mix - Reconsideration of
    NYRL 845783, dated October 1989

Dear Ms. Gervais:

     Your letter of July 1, 1993, concerns the classification of
chocolate-flavored pie filling and dessert mix.  It is described
as containing cornstarch, cocoa, skim milk powder, vanillin,
ethyl vanillin and salt.

     In New York Ruling Letter (NYRL 845783, dated October 16,
1989), on the classification, under the Harmonized Tariff
Schedules of the United States (HTSUS), of various pie mixes,
this was one of the pudding and pie filling mixes which was
classified in 1901.90.8070, HTSUS.  It was also said to be
subject under the quota of subheading 9904.60.60, HTSUS,
involving food products containing sugar. 

     However, since this product contains no sugar, it is not
subject to a quota; rather, it is classifiable as an other food
preparations of flour, meal, starch or malt extract, containing
cocoa powder by weight of less than 50 percent, not elsewhere
specified or included; put up for retail sale, in subheading
1901.90.9060, HTSUS.  The rate of duty for a product of Canada is
5 percent ad valorem.  

     NYRL 845783 is modified accordingly.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division