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Valuation & Appraisement

April 2025 — Question 75

A U.S. furniture company imports dressers from a manufacturer in New Zealand. The U.S. company purchases and sends the designs and materials set forth below to the New Zealand manufacturer 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?

CBP's cited authority

§ 19 CFR 152.102(a)

Answer and citations as published in CBP's official answer key for the April 2025 examination.

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