Cirrus SR22 Airframe Parachute Systems from Japan
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 — Japan → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Provide serial numbers matching U.S. export records; document maintenance didn't alter design; avoid internal revenue tax complications