Date : 24^th November, 2009

To : Our Valuable Customers Who May Concern

From : “K” Line (Hong Kong) Ltd

RE: Notice for S/I submission to input HS code for Canada/Mexico/Manaus Shipment

Pursuant to instruction from U.S. Customs Border and Protection's (CBP) 10+2 Ruling (Importer Security Filing (ISF), all customers are requested to provide HS CODE for each commodity sequence into their SI submission for Canada, Manaus via Savannah and Mexico via Long Beach shipment as effective on January 26, 2010.

Since HS Code will be mandatory on all FROB cargo, T/S via USA and cross US border cargo. If failure to manifest

HS code to Customs, US CBP will send the hold container message to loading port and the container will be prohibited to load on board.

Please take note that non-provision of HS code from customers may result penalty, which will be account of customer.

We take this opportunity to thank for your valuable support and look forward to having your unchanged patronage in

future. Should you have any further queries, please feel free to contact our Customer Service Team.

Customer Service TPS, AAL

Hotline: 2861 5432, 2861 5433

Email: hkglcustps@hk.kline.com, hkglcusaal@hk.kline.com

Thanks for your kind attention.

Best Regards.

Yours faithfully,

Sales Administration Team

For and on behalf of “K” Line (Hong Kong) Ltd