April 2023 — Question 58
Which designated merchandise qualifies for Direct Identification Unused Merchandise Drawback under 19 USC 1313(j)(1)?
- AA yacht imported and used to participate in a race and then exported immediately after the race.
- BImported socks which are repackaged and then exported.✓ CBP's answer
- CImported fabric which is cut and sewn into shirts and then exported.
- DImported bike wheels which are substituted and commingled with domestically sourced bike wheels and then exported.
- EImported duty paid petroleum derivatives under Harmonized Tariff Schedule of the United States (HTSUSA) Subheading Chapter 3911.90.91 which are exported within 180 calendar days.
CBP's cited authority
§ 19 CFR 190.31§ 19 CFR 190.172 (TFTEA)
Answer and citations as published in CBP's official answer key for the April 2023 examination.
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