Chassis taxability determined by gross vehicle weight rating

We are a truck dealership. For purposes of the sales invoice for one model of the chassis we sell, we specify a GVWR of 32,900 pounds, which is the GVWR specified by the manufacturer on its certification label. The manufacturer sells a virtually identical chassis model in Canada that it rates at 35,000 pounds GVWR. In order to appeal to a broader customer base, we are considering advertising that model of chassis as having a GVWR of "up to 35,000 pounds." We do not intend to recertify the GVWR of those vehicles. If the sales invoice specifies a GVWR of 32,900 pounds, can an advertised GVWR of "up to 35,000 pounds" render the chassis taxable under Internal Revenue Code Section 4051?