8708.80.13.00 - McPherson struts

This HTS classification, 8708.80.13.00, specifically covers McPherson struts, which are a type of integrated automotive suspension system. A McPherson strut combines a shock absorber and a coil spring into a single unit, acting as a steering pivot and a suspension component. These are commonly found in the front suspension of many passenger cars and light commercial vehicles.

Distinguishing this category from its sibling, 8708.80.16.00 (Other), is crucial. While 8708.80.16.00 encompasses all other suspension system components that are not McPherson struts, this category is precisely defined to include only the McPherson strut assembly. This means components like independent shock absorbers, conventional coil springs, torsion bars, or other types of suspension linkages would fall under the "Other" category, not here.

As this node is a leaf node, there are no further subcategories. The classification of a McPherson strut under 8708.80.13.00 is dependent on its physical configuration as a combined shock absorber and spring unit designed for use as a suspension system component. This designation ensures that these specific integrated suspension units are identified and taxed appropriately for import and export purposes.