April 2021 — Question 41

Make Sure Company imported eight ball bearings with integral shafts from Germany, which are classified under subheading 8482.10.10, Harmonized Tariff Schedule of the United States, at a 2.4% ad valorem duty rate and subject to antidumping duties. The ball bearings are shipped by air and formally entered at John F. Kennedy International Airport. The total value of the shipment is $12,479.49. The applicable antidumping duty case deposit rate is 88.69%. What is the total amount of estimated duties and fees that should be reported on the CBP Form 7501?

A$299.50
B$11,067.63
C$11,110.86
D$11,367.13
E$11,410.36✓ CBP's answer

CBP's cited authority

§ Duty - $12479 x 2.4% = 299.50. MPF - $12479 x .3464% = 43.23§ ADD $12479 x 88.69% = 11,067.63 total duties & fees $11,410.36

Answer and citations as published in CBP's official answer key for the April 2021 examination.

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