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

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