Lee & Ko recently represented the Client, a Korean subsidiary of a major Fortune Global 500 listed enterprise, in a successful duty drawback amounting to approximately 7 billion Korean Won. The core issue of the matter was to classify miscellaneous electronic and communication equipments under an HS Code with zero tariff rate. It was difficult to foresee the outcome, because each product contained unique traits and the classification trend of the relevant industry was highly complex. Making active use of its vast classification experience and far-reaching understanding of Korean customs practice, Lee & Ko meticulously prepared and articulated position papers and explanative data of the Client's target products to the Customs Valuation & Classification Institute (a sub-organization of Korea Customs Service specializing in tariff classification). As a result, the Client's target products received tariff rate changes from eight to zero percent in the Advance Classification Ruling, and obtained a remarkable achievement of full duty refund in the subsequent rectification procedure.