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Anti-Dumping & Countervailing Duties

October 2018 — Question 23

Blaster Corporation imported 8 ball bearings with integral shafts from Germany, which are classified under subheading 8482.10.1080, Harmonized Tariff Schedule of the United States. The duty rate for these bearings is 2.4% ad valorem. The bearings are also subject to antidumping duties. The ball bearings are shipped from Germany to the U.S. via ocean container and formally entered in Charleston, South Carolina. The total value of the shipment of ball bearings is $7,785.00. The applicable antidumping duty cash deposit rate is 39.40%. What is the total amount of fees and estimated duties that should be reported on CBP Form 7501?

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CBP's cited authority

§ HMF (HMF applicable since sea port per 19 CFR §24.24) ($186.84 + $26.97 + $3,067.29 +$9.73=$3290.83)§ 7501 Instructions column 33§ block 39§ block 40

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

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