1. Latest Classification Issues Audit Policy Bureau Korea Customs Service (Name)

2. Office Experience Certificate Self introduction Audit Policy Bureau, KCS (’13.2~) Auditing Team, Seoul Customs (’12.10) Investigation Team, Seoul Customs (’11.11) Hosting Korea Customs Classification Committee (’13.7~) Adopting of WCO Classification Opinion in national level (’13.10) Attending 53 rd and 54 th WCO HS Committee as Delegation of Korea (’14.3, ’14.9) Authorized Customs Broker(’09) Classification Expert Certificate(’12)

4. I. What is HS and classification? Contents II. Why does classification matter? III. Case Studies - A Bullion Coin - A Paramotor - An Inflatable Ball - A Smart Watch IV. Summary & Implications

5. HS “Chapter” “Heading” “Sub-heading” I. What is HS and Classification? XX. XX. XX

6. Controlled goods Trade statistics Customs tariffs & Drawback taxes II. Why does classification matter?

7. Legal Tender (Heading 7118, 0%) Gold Billets (Heading 7108, 3%) III. Classification of a Bullion Coin

8. Aircraft (Heading 8802, 0%) Paraglider (Heading 8804, 0%) III. Classification of a Paramotor

9. “Hoppity Ball” – Toy (Heading 9603, 8%) “Fitness Ball” – Article for physical exercise (Heading 9606, 8%) III. Classification of an inflatable ball ?

10. Machine for transmission of data (Heading 8517, 0%) Wrist -watch (Heading 9102, 8%) III. Classification of a smart watch ?

11. Clear Criteria IV. Summary and Implication Legal Tender (HS 7118, 0%) Aircraft (HS 8802, 0%) ? ? Essential Characteristics

12. Q & A