Cirrus SR22 Airframe Parachute Systems from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide serial numbers matching U.S. export records; document maintenance didn't alter design; avoid internal revenue tax complications