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Practical Exercise

October 2022 — Question 8

ABC Customs Brokers, LLC (ABC) is filing a Temporary Importation under Bond (TIB) entry for the merchandise listed on the Pro Forma Invoice No. CM10262022S. What would be the correct CLASSIFICATION in the correct order of reporting of the gowns on line 001 of the invoice on the entry summary (CBP Form 7501)?

Why this answer

The cited Chapter 95 note excludes fancy dress of textiles of chapters 61 and 62, so the gowns cannot fall in the 9505 festive provisions and are classified as wearing apparel, per the key as woven cotton garments of 6204.42.3050 rather than the knit 6104 number offered elsewhere. For a TIB, the applicable temporary importation subheading of heading 9813 is reported first on the CBP Form 7501, with the regular Chapter 1 through 97 commodity number reported after it, making 9813.00.10 over 6204.42.3050 the correct order. Option E is the tempting distractor because it pairs plausible numbers but reverses the required order, and B swaps in the wrong 9813 subheading and a knit classification. Watch for: Listing the commodity number before the Chapter 98 TIB subheading, reversing the required reporting order.

Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.

CBP's cited authority

§ Chapter Note 1(e) to Chapter 95§ HTSUS Heading 9813§ and ACE BRPD Chapter 22

Answer and citations as published in CBP's official answer key for the October 2022 examination.

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