Tested Cessna Citation Emergency Parachutes from Germany
Whole-aircraft emergency parachutes from Cessna Citation series exported for drop testing and returned. Falls under HTS 9801.00.10.77 for U.S. products of heading 8804 returned within 3 years without value advancement by foreign manufacture.
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
• Include test certificates and export manifests; ensure testing didn't constitute manufacture; common pitfall is missing 3-year return window documentation