October 2019 — Question 26

Tonya MacDonald imported sodium nitrate from Germany, which is classified under 2834.10.10 Harmonized Tariff Schedule of the United States, at a 5.5% ad valorem duty rate and is subject to antidumping duties under antidumping order A-428-841-000. The sodium nitrate is shipped by air and formally entered at John F. Kennedy International Airport. The total value of the shipment is $8,432.00. The applicable antidumping duty cash deposit is 180.52%. What is the total amount of estimated duties and fees that should be reported on the CBP Form 7501?

A$463.76
B$492.97
C$503.51
D$15,685.21
E$15,714.42✓ CBP's answer

CBP's cited authority

§ $15,714.42 = $8432.00 X 5.5% = 463.76 - $8432.00 X .3464% = 29.21 - $8432.00 X 180.52% = $15,221.45 take 463.76 + 29.21 + 15,221.45 + 15714.42

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

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