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Valuation & Appraisement

October 2018 — Question 64

A U.S. importer purchased automobile tires from a manufacturer located in Seoul, South Korea. The importer paid $47,780 ex-factory. The price does not include U.S. duty (2.5 % ad valorem for the tires), MPF (.3464%), HMF (.125%), and inland freight from Seoul to the Port of Busan, South Korea ($3,075). What is the entered value?

Why this answer

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CBP's cited authority

§ 19 CFR 152.103(a)

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

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