Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailersMemorandum D10-14-25

Ottawa, July 2, 2014 This document is also available inPDF (133 KB)[help with PDF files] The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures. This memorandum outlines and explains the classification of interchangeable air springs.

Customs Tariff

1.   The following definitions apply to the memorandum:

2. References in Chapter 86 to 88 to "parts" and "accessories" do not apply to parts which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. 3. Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.

4. Interchangeable air springs designed for use on road tractors, heavy duty trucks, trailers, and semi-trailers are to be classified under tariff item No. 8708.80.99 as parts for suspension systems for motor vehicles. 5. Generally, interchangeable air springs, which are designed for road tractors and heavy duty trucks, are also used on trailers and semi-trailers. It has been determined that the majority of interchangeable air springs are used on motor vehicles of tariff item No. 8701.20.00, and heading Nos. 87.04 and 87.05, rather than for trailers and semi-trailers of heading No. 87.16. Accordingly, it was determined that such air springs should be classified under tariff item No. 8708.80.99, which provides for parts for suspension systems of motor vehicles according to Legal Note 3 and Explanatory Note (III)(B)(2) to Section XVII. 6. Air springs that are designed solely for trailers, semi-trailers, and other non-mechanically propelled vehicles of heading No. 87.16 are to be classified under the appropriate tariff item of subheading No. 8716.90. 7. Rubber air bellows, when imported separately, are classified under tariff item No. 4016.95.90 as other inflatable articles of vulcanized rubber other than hard rubber.

8. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSAMemorandum D11-11-3,Advance Rulings for Tariff Classification. 9. For more information, call contact theCBSABorder Information Service(BIS):Calls within Canada & the United States (toll free):1-800-461-9999Calls outside Canada & the United States (long distance charges apply):1-204-983-3550 or 1-506-636-5064 TTY:1-866-335-3237 Contact Us online(webform)Contact Usat the CBSA website