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Practical Exercise

April 2019 — Question 49

What is the total amount of duties and fees payable on the muscle shirt?

CBP's cited authority

§ HTSUS 6110.20.2069/16.5%% Invoice Value $ 7440.00 7440.00 ÷ 1.68464 – 6367.33 Ent Val. 6367 x 16.5% - 1050.56 6367. X .3464$ = 22.06 1050.56 duty plus 22.06 = 1072.62 Total Duties

Answer and citations as published in CBP's official answer key for the April 2019 examination.

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