Air Springs Classified Under Customs Heading 87088000 for Motor Vehicle Suspension Systems, Not Vulcanized Rubber Articles.

Classification of goods - Air Springs - the product as a whole is not an article of vulcanized rubber other than hard rubber and not classifiable under Customs Tariff entry at 40169990. Customs heading entry at 87088000 specifically covers Suspension systems and parts thereof of Motor Vehicles classifiable under CTH 8701 to 8705 and the functional utility of the ‘Air Springs’ being extending suspension or acting as shock absorber designed specifically for Motor Vehicles, the said entry is to be preferred to the residual entry of CTH 8708 9900. - AAR .....

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