October 2023 — Question 59
Is kombucha concentrate powder, classified under subheading 2106.90.99, Harmonized Tariff Schedule of the U.S. (HTSUS), eligible for duty-free treatment after importation as a qualified originating good under the U.S.- Colombia Trade Promotion Agreement (CTPA) if the importer claimed no preferential tariff treatment when it was imported into the United States?
- AYes, if the importer files a claim for duty-free treatment under CTPA within one year after the date of importation.✓ CBP's answer
- BYes, if the importer files a claim for duty-free treatment under CTPA within five years after the date of importation.
- CNo, because goods classified under 2106.90.99, HTSUS, are not eligible for duty- free treatment under CTPA.
- DNo, because claims for a refund after importation cannot be made under CTPA. Category IX – Marking and Country of Origin
Why this answer
The Colombia TPA implementing regulations that CBP cited carry out 19 U.S.C. 1520(d), which lets an importer who made no preference claim at entry file a post-importation claim for the CTPA duty rate. Such a claim must be filed within one year after the date of importation, accompanied by the required declarations and documentation, and results in a refund of duties paid on qualifying originating goods. That makes A correct and D wrong, since post-importation refunds are exactly what the provision authorizes. The five-year choice borrows the familiar record-retention and limitations period, but the window for a post-importation preference claim is strictly one year. Watch for: Assuming no post-importation refund route exists, or stretching the one-year 1520(d) deadline to five years.
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 October 2023 examination.
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