&&The product is presented as a cylindrical steel welded oil conservator tank and is imported without mechanical or thermal equipment. It has a capacity of 11 212 liters.

&&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 8504.90.90.82. This tariff classification number is incorrect.&&&&The oil conservator tank’s role is to allow the transformer oil to expand and contract with the heat variations, thus preventing overflow and ensuring efficient operation. They are equipped with various systems that monitor and minimize oil degradation by air contact (i.e. inflating cell with breather).&&&&The good is not imported with its inflating cell equipment and cannot be used as such with a transformer. It is considered as a steel tank of heading 73.09.&&&&The product is classified as “Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment, Tanks” under 7309.00.00.70 according to GIR 1.