April 2018 — Question 19

Company A imported seven ball bearings with integral shafts from Germany, which are classified under subheading 8482.10.1080, Harmonized Tariff Schedule of the United States, at a 2.4 percent ad valorem duty rate and are subject to antidumping duties. The ball bearings are shipped by air and formally entered at John F. Kennedy International Airport. The total value of the shipment is $5,798.00. The applicable antidumping duty cash deposit rate is 68.89 percent. What are the total amount of fees and estimated duties that should be reported on CBP Form 7501?

A$4,019.24
B$3,994.24
C$4133.39
D$4,158.39✓ CBP's answer
E$164.15 Category IV – Entry

CBP's cited authority

§ Prep of 7501 Instructions§ HTSUS 8482.10.1080/2.4% (Value $ 5798.00). Duty = $5798.00 x 2.4% = $139.15§ MPF = $5798.00 x .3464% = $20.08§ reverts to minimum of $25.00§ ADD/CVD = $ 5798.00 x 68.89% = 3994.24. Total = Duty $139.15 + MPF $25.00§ ADD/CVD $ 3994.24 = 4158.39

Answer and citations as published in CBP's official answer key for the April 2018 examination.

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