April 2019 — Question 76
Which of the following is NOT an element of the computed value of apparel from Costa Rica?
- AAn amount for profit and general expenses equal to that usually reflected in sales of all apparel in the United States.✓ CBP's answer
- BThe cost or value of materials, fabrication, and processing employed in the production of the imported merchandise.
- CPacking costs.
- DThe value of an assist.
- EAn amount for profit and general expenses equal to that usually reflected in sales of Costa Rican apparel for export to the United States.
Why this answer
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CBP's cited authority
§ 19CFR152.106(a)(2)
Answer and citations as published in CBP's official answer key for the April 2019 examination.
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