&&The product is marketed as a glucose chewable tablet for the relief of mild to moderate hypoglycemia. Each tablet contains 4g of D-Glucose (medicinal ingredient) as well as other non- medicinal ingredients.&&&&It comes in plastic tubes, ready for retail sale, with 10 tablets per tube.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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 your application for an advance ruling, you suggested tariff classification number 3004.90.00.12. This tariff classification number is incorrect.&&&&Heading 30.04 covers “Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.”&&&&As per Memorandum D10-14-30, a product can be classified as a medicament under heading&&30.03 or 30.04 if it satisfies the following:&&• (a) meets the terms of the heading and any relative legal note; and&&• (b) evidence attests to the product’s therapeutic or prophylactic use; and&&• (c) the goods are presented as a therapeutic or prophylactic product.&&&&The Dex4 Glucose Tabs, Tubes, Strawberry is a good that consists of products mixed for therapeutic or prophylactic uses. It is put up in measured doses and packaged for retail sale.&&There is evidence that attests to the product’s therapeutic or prophylactic use and the good is presented/labelled as such. Therefore, it meets the term of heading 30.04 and all of the criteria of paragraph 1 to Memorandum D10-14-30. Accordingly, it is classified under heading 30.04, and more precisely under sub-heading 3004.90.&&&&At the statistical suffix level, the product does not fall under 3004.90.00.12, as it is not "prepared for parenteral administration".&&&&As it does not meet the description of any other provision of the above mention sub-heading or statistic suffix, the Dex4 Glucose Tabs, Tubes, Strawberry is classified under 3004.90.00.90, by way of GIR 1 and 6.