&&The product is a steel cover used to close the holes left when removing certain components from a transformer. It is used when moving a transformer. It has a radius of 927 mm and a weight of 52kg. It has 2 handles and 4 mounting holes.

Clasificación SA

7326.90.90.90

Razonamiento CBSA

&&In your application for an advance ruling, you suggested tariff classification number 8504.90.00.82. This tariff classification number is incorrect.&&&&The product, although for use with a liquid dielectric transformer of heading 85.04, is not a part of general use as defined in Note 2 to Section XV, and it does not meet the definition of a "part" as per Memorandum D10-0-1 because the product is not essential to the operation of the liquid dielectric transformer, it is only needed during transportation. Therefore, it cannot be classified as a part of the liquid dielectric transformer.&&&&Since the product is not more specifically covered elsewhere in the Nomenclature, as per Explanatory Notes to heading 73.26, the product is covered by this heading.

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