2. You are the CFO of " Reel Me Up" who distributes Winches. You just sold 20 winches to Canadian Tire for the upcoming season. You must determine if the winches qualify for CUSMA You receive a bill of material from the manufacturer to help you determine whether the goods quality WINCHES HS CODE 8425.31 TV-$92.20 NC-86.00 GEAR 4403.91 44.00 40.00 A WIRE 3208.10 25.00 20.00 B PAINT 3506.91 1.50 1.00 A FRAME 8431.00 2.20 2.00 N0 HOOK 8431 19.50 17.00 NO LABOUR 8.00 84.25-84.26 A change to heading 84.25 through 84.26 from any other heading, including another heading within that group, except from heading 84.31; or A change to heading 84.25 through 84.26 from heading 84.31, whether or not there is also a change from any other heading, including another heading within that groupI provided there is a regional value content of not less than: (a) 60 percent where the transaction value method is used. (b) or (b) 50 percent where the net cost method is used