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?
- A$186.84
- B$213.81
- C$3,067.29
- D$3,281.10
- E$3,290.83✓ CBP's answer
Why this answer
The entry summary must report estimated duties plus the ad valorem user fees under part 24. Regular duty is 2.4% of $7,785 ($186.84), the merchandise processing fee is 0.3464% ($26.97), and because the goods arrived by ocean vessel, the 0.125% harbor maintenance fee ($9.73) applies under the provision CBP cited, 19 CFR 24.24. The antidumping cash deposit of 39.40% ($3,067.29) is also reported on the 7501 under the form instructions CBP cited. The sum is $3,290.83. Option D is tempting because it contains everything except the $9.73 HMF, the fee candidates most often drop on vessel shipments. Watch for: Omitting the 0.125% harbor maintenance fee that applies to ocean-vessel entries.
Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2018 examination.
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