The tariff classification of pull bars from Canada

N357812 February 9, 2026 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.80.6590 Shawn Kennedy Sneaky Horse Traction Augmentation Ltd. 5921 11 Ave Edson T7E1J2 Canada RE: The tariff classification of pull bars from Canada Dear Mr. Kennedy: In your letter dated January 14, 2026, you requested a tariff classification ruling. The articles under consideration are four models of pull bars/torque absorbers: SQ5520060, Sneaky Horse Disc Spring Pull Bar; SQ3255048, Sneaky Horse Bushing Bar; SQ5901839, Sneaky Horse Spring Bar; and SQ5717810, Sneaky Horse Disc Bar. The pull bars are designed exclusively for installation within a motor vehicle suspension system to control axle housing rotation caused by drivetrain torque reaction and to maintain suspension geometry during vehicle operation. When the drivetrain rotates the tires, a reaction torque is fed into the rear end housing. This puts the top link into tension (pull) and puts thrust into the lower links on the axle tube. The pull bar assembly is calibrated for a specific mounting position on the rear end to the chassis. The bar is made of three steel plates. One is machined to house three linear bearings directly to the plate using four socket cap screws per bearing to guide the top of the main shaft along 3 equal-length guide rods. Another plate houses a linear bearing to guide the bottom of the shaft and keep it straight, connecting the plate with four socket caps that secure the bearing to an aluminum housing to keep the load off the bearing shoulder and the hardware. A third plate is used to secure the end of the bar to a spherical heim joint. The pull bar is primarily used for modified dirt race cars, like IMCA, USMTS, Wissota, USRA or UMP, but can also be used on other three link or five link rear suspensions that are found in various race vehicles and dirt cars. The applicable subheading for the pull bars/torque converters, SQ5520060, Sneaky Horse Disc Spring Pull Bar; SQ3255048, Sneaky Horse Bushing Bar; SQ5901839, Sneaky Horse Spring Bar; and SQ5717810, Sneaky Horse Disc Bar, will be 8708.80.6590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division