May 2024 — Question 70
A U.S. hardware company imports hammers from a manufacturer in Argentina. The U.S. company purchases and sends the designs and materials set forth below to the Argentinian manufacturer free of charge to aid in the production process. The cost of which of the following should not be added to the price actually paid or payable as an assist?
- ABrazilian wood used for the handle
- BA German origin hammer head mold
- CA hammer design schematic by a U.S. engineering firm✓ CBP's answer
- DA Taiwanese lathe machine
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CBP's cited authority
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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