&&The product is bulk packaged soft gel fish oil capsules derived from Peruvian anchovy and/or South American herring. The fish oil is refined without chemical modifications through filtration and freezing to remove saturated fatty acids and enrich unsaturated fatty acids. The fish oil is then encapsulated in dosage form of 1200 mg per capsule. Each capsule contains at minimum 840 mg of eicosapentaenoic acid (EPA) + docosahexaenoic acid (DHA) omega 3 fatty acids in equal proportion, and 2 mg vitamin E. The capsules themselves are composed of 350 mg gelatin and 150 mg glycerin. The pills are re-packaged after importation and sold to the public as a Health Canada licensed natural health product.

&&The soft gel fish oil capsules contain prepared fish oil composed of a minimum 70% EPA + DHA omega 3 fatty acids. Chapter 15 covers animal or vegetable fats and oils and their cleavage products. However, Legal Note 1(e) specifically excludes fatty acids and medicaments from that chapter. Chapter 21 was also considered as heading 21.06 specifically includes “preparations, often referred to as food supplements … often put up in packaging with indications that they maintain general health or well-being”. However this heading excludes similar preparations intended for the prevention or treatment of diseases or ailments which are classifiable under heading 30.04.&&&&The product at issue meets the terms of heading 30.04 as it is put up in the form of capsules for therapeutic or prophylactic use. While this product does claim to maintain general health and well-being like goods of heading 21.06, it also claims to: help support cognitive health and or brain function; help maintain and support cardiovascular health; help support development of the brain, eyes and nerves in children up to 12 years of age. As the fish oil contains a minimum 840 mg EPA + DHA at a ratio of 1:1, these health claims are supported by the Health Canada monograph Natural Health Product – Fish Oil. Maintenance and support of the cardiovascular system is a prophylactic use.&&