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Valuation & Appraisement

April 2026 — Question 68

Coffee Inc., a Canadian company, buys raw coffee beans from Colombia classified under the Harmonized Tariff Schedule (HTS) subheading 0901.11. Coffee Inc. then processes the beans into instant coffee classified under 2101.11.21. The instant coffee is then imported into the U.S. for sale. In order for the instant coffee to qualify for preferential tariff treatment under the United States-Mexico- Canada Agreement (USMCA), which of the following statements must be TRUE?

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CBP's cited authority

§ General Note 11(o)§ Chapter 21

Answer and citations as published in CBP's official answer key for the April 2026 examination.

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