&&The radiator is a part designed to be mounted on a large oil-immersed dielectric power transformer used in power grids to cool down the transformer's insulating oil as it flows through the radiator. By transferring excess heat into the air, the radiator prevents the transformer from overheating. The radiator is equipped with a flanged inlet (located on the top) and a flanged outlet (located on the bottom) that are connected (using bolts and seals) to the corresponding outlet and inlet of the transformer. When mounted on the transformer, the radiator has fans attached to it to blow directly onto it to assist in quickly cooling the insulating oil. The fans are not included with the radiator at the time of importation.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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.&&&&In your application for an advance ruling, you suggested tariff classification number 8419.50.00.00. This tariff classification number is incorrect.&&&&The oil-immerse dielectric power transformer is classified in heading 85.04, as this heading covers "Electrical transformers, static converters (for example, rectifiers) and inductors".&&&&Given that the oil-immerse dielectric power transformer is classified in heading 85.04, consideration could be given to classify the radiator at issue in heading 85.04, more specifically in subheading 8504.90, as a part of electrical transformers because the radiator is designed to be mounted on and connected to the oil-immersed dielectric power transformer to cool down the transformer's insulating oil as it flows through the radiator.&&&&However, Note 2 (a) to Section XVI directs that parts which are goods included in any of the headings of Chapter 84 or 85 are in all cases to be classified in their respective headings".&&&&Heading 84.19 covers, among other goods, "machinery, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as ... cooling, other than machinery or plant of a kind used for domestic purposes."&&&&Based on its description, the radiator at issue meets the terms of heading 84.19 because it is a machine for the treatment of material (insulating oil) by a process involving a change of temperature (cooling). The Explanatory Notes to heading 84.19 indicate that machinery classified in this heading may or not incorporate mechanical equipment; the same Explanatory Notes also indicate that the group heating or cooling plant and machinery covers plant of general use in many industries for the simple treatment of materials by ..., cooling, etc., which supports the radiator meeting the terms of heading 84.19.&&&&In addition, the radiator at issue cannot be classified as a heat exchanger under subheading 8419.50 because it does not meet the description of heat exchangers described in the Explanatory Notes to heading 84.19. Heat exchangers are described as being units in which a hot fluid (hot gas, steam or hot liquid) and a cold fluid are made to traverse parallel paths, but usually in opposite directions, separated by thin metal walls in such a manner that the one fluid is cooled and the other heated.&&&&Therefore, the Menk-USA transformer radiator - part 1ZBA468005-2, is classified under 8419.89.00.00 by application of GIRs 1 (Note 2 (a)to Section XVI) and 6.