October 2025 — Question 30

On May 15, 2025, CBP Headquarters issued public notice that 116,000 dozen brooms of broom corn classifiable under subheadings 9603.10.40 to 9603.10.60 have been entered or withdrawn for consumption and that the quota is nearing fulfillment. Such brooms are covered by a tariff-rate quota. Your customs brokerage client has 6,000 dozen broom corn brooms, valued at $0.95 each, arriving July 9, 2025, from India. The brooms are country of origin India. Your client does not want to enter any brooms into a bonded warehouse. There is no harbor maintenance fee. You calculate the merchandise processing fee (MPF) to be $236.94. Based on this fact pattern, which of the following best describes the applicable entry process when a tariff-rate quota is nearing fulfillment?

• AFiling an Entry Type 01 consumption entry for all 6,000 dozen brooms under 9603.10.4000 and put $5,708.94 on statement.
• BFiling an Entry Type 01 consumption entry for all 6,000 dozen brooms under 9603.10.9000 and put $7,076.94 on statement.
• CFiling an Entry Type 02 consumption entry for all 6,000 dozen brooms under 9603.10.5000 and put $23,276.94 on statement.✓ CBP's answer
• DFiling an Entry Type 02 consumption entry with line 001 for 5,478 dozen brooms under 9603.10.4000/8% and with line 002 for 522 dozen brooms under 9603.10.5000/32¢ each and put $7,237.35 on statement. Category IV – Classification