Cirrus SR22 Airframe Parachute Systems from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide serial numbers matching U.S. export records; document maintenance didn't alter design; avoid internal revenue tax complications