October 2024 — Question 80
A mold for toys was provided free of charge to a French manufacturer by the U.S. importer. The original cost of the mold was $180,000 but 2/3 of the useful life of the mold had been used by the U.S. importer prior to sending it to France. The U.S. Importer paid the freight cost of $1,600. When calculating transaction value, what is the total value of the assist for the mold?
- A$0.00
- B$61,600.00✓ CBP's answer
- C$180,000.00
- D$181,600.00
CBP's cited authority
§ 19 CFR 152.103(d)(2)
Answer and citations as published in CBP's official answer key for the October 2024 examination.
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