Cirrus SR22 Airframe Parachute Systems from China
CAPS systems from Cirrus SR22 aircraft exported for maintenance and returned. Qualifies under 9801.00.10.77 for U.S.-origin heading 8804 parachutes reimported within 3 years without improvement by foreign processes.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide serial numbers matching U.S. export records; document maintenance didn't alter design; avoid internal revenue tax complications