April 2019 — Question 47
What is the total duty and fees payable on the hats?
- A$0.00
- B$412.47
- C$571.20
- D$1,178.45✓ CBP's answer
- E$1,585.87
CBP's cited authority
§ HTSUS 6505.00.9076/20.7¢ + 7.5% Invoice value $9000.00 2728 kg X 20.7 ¢ kg = 564.70 – 9000.00 – 564.70 = 8435.30 ÷ 1.078464 = 579.74 – 8435.30 - 579.74 = 7821.59 Ent Val 7822. X 7.5% = 586.65§ 7822 x .3464% = 27.10 Duties of 564.70§ 586.65 = 1151.35 along with MPF of 27.10 Total duty§ fees = 1178.45 Note DDP to NY
Answer and citations as published in CBP's official answer key for the April 2019 examination.
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