October 2023 — Question 71
Which list below correctly states the issues that can be flagged on an entry summary for reconciliation?
- AFree trade agreement, subchapter 9802 of the Harmonized Tariff Schedule of the U.S. (HTSUS), classification, value, or a combination thereof✓ CBP's answer
- BMissing documents, anti-dumping and/or countervailing duty deposits, in-bond movement of merchandise, quota merchandise, or a combination thereof
- CCountry of origin, description of merchandise, quota visa number, Census data, or a combination thereof
- DManufacturer (or Supplier), ship to party, country of origin, commodity HTSUS number, or a combination thereof
Why this answer
Reconciliation lets an importer file an entry summary using the best information available and flag issues whose final figures cannot be determined at entry, perfecting them later on a reconciliation entry. Under CBP's reconciliation program as implemented in ACE, the only flaggable issues are value, classification in limited circumstances such as a pending ruling or court decision, value aspects of HTSUS subchapter 9802 claims, and post-importation free trade agreement claims, alone or in combination — exactly the list in option A. The distractors enumerate data elements and programs that cannot be reconciled; antidumping and countervailing duty matters in particular are expressly excluded from the program. Watch for: Assuming any open entry issue can be flagged, when only value, classification, 9802, and FTA qualify.
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.
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.