October 2025 — Question 66
USA Corporation imports a specialized machine that is disassembled and split into several shipments for delivery purposes. A specific tool is used to produce this machine, and the cost of that tool is added to the machine's value as an assist. USA Corporation decides to pay duties on the tool's entire value with the first shipment, rather than to split the tool's value between all of the machine's entries. What is the Customs term for this allocation of assists?
- AInclusion
- BDeduction
- CProration
- DApportionment✓ CBP's answer
CBP's cited authority
§ 19 CFR 152.103(e)(1)
Answer and citations as published in CBP's official answer key for the October 2025 examination.
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