Mr. Justin Burt
Nature’s Crops International Limited
12682 Route #6
Kensington, PEI C0B 1M0
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Refined Ahiflower Oil Capsule. This product is manufactured by/exported from Best Formulations (USA).
The product is capsules of refined Ahiflower (Buglossoides Arvensis) seed oil. This oil contains Omega-3 and is sold in capsules to customers looking for a vegetable source of Omega 3. It is imported in bulk quantities of 5,000 capsules per box or in blank bottles of 90 capsules. The oblong capsules are made of clear vegan softgel and contains a very small quantity of rosemary extract for stabilizing purposes.
Analysis and Justification
No labelling exists on the product packaging at the time of importation. As such, it would appear that the capsules are not to be sold directly to consumers by the applicant. Therapeutic or prophylactic use could not be clearly established to meet the requisites of Heading 30.04 and of Memorandum D10-14-30. The Explanatory notes to Chapter 15 state that: “Subject to the exclusions in Note 1 to this Chapter, vegetable or animal fats and oils and their fractions are classified in the Chapter whether used as foodstuffs or for technical or industrial purposes…”
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.
The product is classified as “other fixed vegetable oil, refined but not chemically modified” under Tariff Customs 1518.104.22.168, GIR 1 and 6.
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 D-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.
Manager, Tariff Policy Unit B
Trade Policy Division
- Date modified: