&&The product is a blend of vitamins, minerals and phytosterols put up for retail sale in measured dose tablets. According to the literature with the submission, its usage is recommended to help maintain good health, help metabolize carbohydrates, fats and proteins, help maintain immune function, help maintain proper muscle function, maintain cardiovascular health and help lower cholesterol levels. It is packaged in plastics bottles of 50 to 90 tablets.

&&Paragraphs 6 and 7 of Memorandum D10-14-30 (Tariff Classification of Medicaments Including Natural Health Products) specifically reference the therapeutic and prophylactic uses of vitamin preparations. The D-memo states that vitamins have been proven effective in the treatment and prevention of certain diseases, and if a vitamin, or vitamin preparation, is ingested to reverse or prevent (therapeutic or prophylactic) a deficiency that may lead to a disease, illness, or ailment, it follows that the purpose of ingesting the product is to reverse or prevent that malady.&&&&Based on the preceding information, the product meets the "therapeutic or prophylactic use" criteria of heading 30.04 as well as, other criteria such as being "put up for retail sale" and presented in "measured doses". Having determined that the product is a medicament of heading 30.04, the product cannot be classified in heading 21.06; this is supported by Legal Note 1 (f) to Chapter 21, which indicates that Chapter 21 does not cover "… products of heading … 30.04."&&