Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00Memorandum D10-15-22

Ottawa, June 24, 2014 This document is also available inPDF (213KB)[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 certain automatic transmission parts under the provision for hydraulic control assemblies and certain parts thereof in tariff item No. 9961.00.00.

Customs Tariff Tariff item No. 9961.00.00 reads in part: The following for use in the repair of road tractors for semi-trailers, motor vehicles principally designed for the transport of persons or goods, or fire fighting vehicles, and parts thereof: … Vacuum, hydraulic or air control assemblies, other than spring brakes; … … Parts of the foregoing, …

1. The following goods are considered to be hydraulic control assemblies or parts thereof under tariff itemNo. 9961.00.00: (a)pump bodies and covers;(b)modulator valves;(c)automatic shift kits;(d)shifts (valve body/transfer plates);(e)seals;(f)O-rings;(g)lip seals;(h)sealing rings;(i)metal clad seal-front for automatic transmissions;(j)gasket kits;(k)transmission kits;(l)overhaul kits; and(m)filters. 2. All goods classified under tariff item No. 9961.00.00 must meet the conditions of the preamble thereto.

3. The following goods are not entitled to the benefits of tariff itemNo. 9961.00.00: (a)transmission bands;(b)metal clad seals,-front for standard transmissions;(c)(automatic) transmission kits or gasket kits with clutch plates;(d)(automatic) hydraulic transmissions;(e)master overhaul kits wherein the clutch plates represent more than 50% of the net value;(f)planetary gears; and(g)clutch assemblies. 4. It is important to note that the foregoing lists are not necessarily exhaustive.

5. 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. 6. 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