490. A transformer of the dry type, naturally cooled and having Class A insulation, may not be installed underground.
For the purposes of this section, “Class A insulation” means insulation providing protection at least equal to that of one of the following materials:(1) cotton, silk, paper or any other similar organic material impregnated in dielectric liquid or immersed in such liquid;
(2) moulded or laminated materials containing cellulose, phenol resins or other resin with similar properties;
(3) films and foils of cellulose acetate or any other by-product of cellulose with similar properties;
(4) varnishes and enamels applied to conductors.