April 2023 — Question 70
What is the correct amount of estimated duty to be deposited with an Entry Summary dated June 1, 2022 for an air shipment of Leather Briefcases classified under 4202.11.0030 with an entered value of $5,000.00, claiming Generalized System of Preferences (GSP) Preferential Duty Claim by utilizing the Special Program Indicator (SPI) of A?
- A$0.00
- B$17.32
- C$400.00✓ CBP's answer
- D$417.32
- E$427.75
Why this answer
General Note 4 establishes the Generalized System of Preferences, and its footnote reflects that the program's authorization lapsed for goods entered after December 31, 2020. On a June 1, 2022 entry summary the SPI A claim could be transmitted, but no preference could be applied, so estimated duty had to be deposited at the column 1 general rate: 8 percent on leather briefcases of subheading 4202.11.00, which is $400 on a $5,000 entered value. Option A assumes the preference was still in force, while options D and E fold the merchandise processing fee into the figure even though the question asks for duty alone. Watch for: Depositing zero duty on a GSP claim made while the program had lapsed.
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
Answer and citations as published in CBP's official answer key for the April 2023 examination.
Reading answers is easy. The exam is 80 of these in 4.5 hours.
Pass rates run 12–30%. Find out in 15 minutes whether you'd clear the 75% line today — free, no signup.