Sikorsky S-92 Offshore Helicopter from Germany
Heavy-lift helicopter for offshore operations under heading 8802, returned after export for avionics upgrade testing. Qualifies under 9801.00.10.75 as no manufacturing process advanced its value during the 3-year return period.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Submit engineering reports confirming upgrades were testing only, not permanent improvements
• Use original Certificate of Airworthiness to prove pre-export condition
• Prepare for CBP aircraft valuation examination during entry process