&&The product is a plastic cover made to fit over an electrical capacitor head. It protects the electrical wiring from outages and failures caused by accidental contact by animals that sometimes use the capacitor bank as a resting place or a landing site. It is made of molded polypropylene.

&&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 8532.90.00.00. This tariff classification number is incorrect.&&&&According to Memorandum D10-0-1 The Classification of Parts and Accessories in the Customs Tariff, a part is defined as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to&&the design and essential to the function of the product in which it is used”. And, according to the same Memorandum, an accessory is defined as "an article which performs a secondary or subordinate role, not essential to the function, which could improve the effectiveness of the host machine, equipment, apparatus or appliance".&&&&The product does not meet the definition of a part because it is not an identifiable component of an electrical capacitor, and it is not integral to the design and essential to the function of the electrical capacitor because the latter can perform its functions without the product in question. Rather, the product meets the definition of accessory because it performs a secondary or subordinate role, not essential to the function of the electrical capacitor, which could improve the effectiveness of the electrical capacitor.&&&&Considering that the product does not meet the definition of a part, it cannot be classified as a part in heading 85.32; instead, the product meets the definition of an accessory. Since there is no accessory provisions in Chapter 85 for goods of heading 85.32, the product is excluded from heading 85.32 and is classified according to its constituent material. As the product is made of plastic and it not elsewhere specified or included, it is classified in heading 39.26.