&&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.

&&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.&&