Ms. Janet Shay
Ascenta Health Limited
4-15 Garland Avenue
Dartmouth, NS B3B 0A6
Date of issuance of ruling:
This is in response to a request, submitted on your behalf by Gowling Lafleur Henderson LLP, for an advance ruling on the tariff classification of Pharma Marine Calamarine 140/360 TG exported by Marine Ingredients, Mount Bethel, Pennsylvania.
The Pharma Marine Calamarine is a clear, light yellow, oily liquid with a fishy aroma which contains greater than 36% of cis-4,7,10,13,16,19 docohexanoic acid and greater than 14% cis-5,8,11,14,17 eicosapentanoic acid derived from the oil of calamari (squid) trimmings. It is composed of at least 50% triglycerides, which have been chemically modified by trans-esterification, maximum 5% ethyl esters and small amounts of other components. It will be imported in 190 kg steel drums for use in the manufacture of food supplements.
Analysis and Justification
Heading 30.03 was considered, however, Legal Note 1(a) to Chapter 30 excludes food supplements. Furthermore, the Guidelines and General Information section to Agency Memorandum D10-14-30, Tariff Classification of Medicaments Including Natural Health Products, states that a product may only be classified as a medicament under heading 30.03 or 30.04 if it meets the criteria set out within the D-Memo. The Pharma Marine Calamarine does not meet the terms of heading 30.03 or the criteria outlined in the D-Memo.
Heading 15.16 covers animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared. Since this product has undergone trans-esterification it is excluded from this heading.
Heading 15.17 covers in part: edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter. The explanatory notes to Heading 15.17 provide that this heading covers preparations made from a single oil which has been further worked. The product is considered to be an edible preparation as it will be used in the manufacturing of food supplements. It therefore, meets the terms of heading 15.17.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub- Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
In accordance with GIR 1 and Legal Note 1(a) to Chapter 30, Pharma Marine Calamarine 140/360 TG is classified under 1517.90.99.00.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: