Tariff Classification Advance Ruling
Centrum Cardio

Applicant

Joshua Holser
Pfizer Canada Inc.
1025, Blvd Marcel-Laurin
Saint-Laurent, Québec H4R 1J6

Date of issuance of ruling: May 29, 2015

This is in response to a request submitted on your behalf by Torys LLP for an advance ruling on the tariff classification of Centrum Cardio.  This product is manufactured by/exported from Pfizer Consumer Manufacturing Italy S.R.L. (Italy).

TRS Number: 270419
Classification Number: 3004.50.00.14
Effective Date: May 29, 2015

Product Description

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.

Analysis and Justification

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."

Decision

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.  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) Explanatory Notes to the Harmonized Commodity Description and Coding System.

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 heading and any relative Section and 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.

Centrum Cardio is classified under 3004.50.00.14 as "Other medicaments for human use containing multivitamins, mixed with other supplements" in accordance with GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed.  Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible.  You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice.  Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2014-009680

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