&&The Golden Omega TG3322 is a light yellow fish oil concentrate composed of at least 50% triglycerides, which have been chemically modified by trans-esterification, at most 5% ethyl esters, at most 3% oligomers and partial glycerides and small amounts of other components. This product is obtained from anchovy, sardine and mackerel. The product also contains tocopherols (anti-oxidants). It will be imported in 190 kg steel drums for use in the manufacture of food supplements.

&&Your agent requested classification as a medicament, under 3003.90.00.90. The Guidelines and General Information section to the Departmental Memorandum 10-14-30, Tariff Classification of Medicaments Including Natural Health Products, states that a product can be classified as a medicament under heading 30.03 or 30.04 if it satisfies the following criteria:&&&&• (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.&&&&Legal Note 1(a) to Chapter 30 excludes food supplements, therefore, the Golden Omega Fish Oil does not meet the terms of heading 30.03.&&&&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 "margarine and edible mixtures or preparations of animal or vegetable fats, or oils, or of fractions of different fats, or oils of this Chapter; other than edible fats, or oils, or their fractions of heading 15.16." Since this product is not margarine, imitation lard, butter substitute, shortening, palm oil or palm kernel oil it is classified as other edible mixtures or preparations of animal oils.&&