N350976

N350976 July 28, 2025 CLA-2-85:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.80.6590; 9903.01.33 Lance Laird Hendrickson Truck Commercial Vehicle Systems 800 S. Frontage Road Woodridge, IL 60517 RE: The tariff classification of suspension parts for heavy-duty trucks from Canada Dear Mr. Laird: In your letter dated July 7, 2025, you requested a tariff classification ruling. There are three items at issue in this request, which are described as suspension beams for air suspension systems within heavy-duty trucks. The suspension beams are presented in three different variations which are identified by Part Numbers 056946-000 (Main Support Member), 053874-000 (Hockey Stick), 052376-000 (Walking Stick). All three types of suspension beams are used within the air suspension system to support the weight and load of the truck. Specifically, the leading end of the beam connects to the chassis of the truck, and the middle portion is tied to the axle while the trailing end of the beam is attached to the rubber air spring. The suspension beams work in conjunction with air springs to serve as robust support members for the weight of the truck and payload, while effectively absorbing the shocks and vibrations from the road surface. This integrated approach significantly enhances ride quality while making the truck more adaptable and comfortable across various driving conditions. In your letter, you suggest classification in subheading 7320.10.6015, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Springs and leaves for springs, of iron or steel: Leaf springs and leaves therefor: Suitable for motor vehicle suspension: Other: Leaf springs having individual leaves with a thickness of 1.6 mm or more and leaves therefor.” We disagree. Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to heading 7320, HTSUS, specify that springs under this provision are made from sheet metal, wire or rod of an elastic quality, in such a way that they have the property of returning to their original form even after considerable displacement. Based on the information submitted, the main support member, hockey stick, and walking stick do not elastically deform and return to their original form after considerable displacement. In your response, you clarify that axle springing is completely dominated by air spring deflection and that the deflection contribution of the subject merchandise is insignificant. Instead, the main support member, hockey stick, and walking stick support the vertical load of the vehicle and pivot around the front frame hanger. Consequently, the merchandise in question does not fit the description in the ENs to heading 7320 and is not provided for in the terms of heading 7320, HTSUS. Therefore, classification in heading 7320, HTSUS, is precluded. The applicable subheading for the suspension beams, Part Numbers 056946-000 (Main Support Member), 053874-000 (Hockey Stick), 052376-000 (Walking Stick) will be 8708.80.6590, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” The general rate of duty will be 2.5% ad valorem. Effective May 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobile parts. Additional duties on automobile parts of 25 percent are reflected in Chapter 99, heading 9903.94.05, as provided in subdivision (g) of U.S. note 33 to this subchapter. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.94.05, in addition to subheading 8708.80.6590, HTSUS, listed above. Articles that are eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA), other than automobile knock-down kits or parts compilations; or are not parts of passenger vehicles (sedans, sport utility vehicles, crossover vehicles, minivans or cargo vans) and light trucks, will not be subject to the additional ad valorem duties provided for in heading 9903.94.05. If your product is entered duty free as originating under the USMCA, you must report heading 9903.94.06, HTSUS, in addition to subheading 8708.80.6590, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.33, in addition to subheading 8708.80.6590, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). 

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. 
Sincerely,
 (for) James Forkan Acting Director National Commodity Specialist Division