Canada Border Services Agency
Symbol of the Government of Canada

Memorandum D10-15-22

Locator No. 247B

Ottawa, June 24, 1998

SUBJECT

CLASSIFICATION OF AUTOMATIC TRANSMISSION
PARTS UNDER TARIFF ITEM NO. 9961.00.00

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.

Legislation

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, . . .


GUIDELINES AND GENERAL INFORMATION

Qualifying Goods

1. The following goods are considered to be hydraulic control assemblies or parts thereof under tariff item No. 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.

Non-qualifying Goods

3. The following goods are not entitled to the benefits of tariff item No. 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. Any questions concerning the above should be directed to:

Transportation, Plastics and Specialty Products Unit
Trade Policy and Interpretation Directorate
Customs and Trade Administration Branch
Revenue Canada
Ottawa ON  K1A 0L5

REFERENCES

ISSUING OFFICE -

Trade Policy and Interpretation Directorate

LEGISLATIVE REFERENCES -

Customs Tariff, tariff item No. 9961.00.00

HEADQUARTERS FILE -

HS 9961.00.00

SUPERSEDED MEMORANDA "D" -

N/A

OTHER REFERENCES -

N/A