April 2018 — Question 24
Loudspeakers mounted in an enclosure were previously exported from the U.S. to Canada for repairs. The repaired speakers are re-exported to the U.S. and the importer claims preferential treatment under the North American Free Trade Agreement. The speakers are classifiable under subheading 8518.21.00 of the Harmonized Tariff Schedule of the United States (HTSUS), dutiable at 2.4% ad valorem. The importer enters the speakers under subheading 9802.00.50, HTSUS and substantiates the claim. The speakers are appraised at $8,000.00 and the value of the repairs is $1,800.00. What is the consumption duty on this merchandise?
- A$0.00
- B$43.20✓ CBP's answer
- C$235.20
- D$192.00
- E$148.80
CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2018 examination.
Reading answers is easy. The exam is 80 of these in 4.5 hours.
Pass rates run 12–30%. Find out in 15 minutes whether you'd clear the 75% line today — free, no signup.