October 2025 — Question 72
Which of the following costs should NOT be added to the price actually paid or payable to determine the transaction value for an entry of handmade leather bags?
- AThe leather provided free of charge by the U.S. buyer to Italian designers who will make the bag
- BThe royalty fees the U.S. buyer is required to pay as a condition of the sale
- CThe shipping costs paid by the U.S. buyer to import the bags✓ CBP's answer
- DThe amount of debt the U.S. buyers relieve for the Italian designers in exchange for the shipment of the bags
CBP's cited authority
§ 19 CFR 152.103(b)(1)§ 19 CFR 152.102(f)
Answer and citations as published in CBP's official answer key for the October 2025 examination.
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