April 2026 — Question 70
Which of the following is considered an assist and should be included in the entered value?
- AThe cost of engineering plans produced in Omaha, Nebraska for switch assemblies that are supplied free of charge by a U.S. importer to a foreign producer of switches in Taipei, Taiwan.
- BThe cost of printed circuit assemblies that will be integrated into timing switches that are purchased by a foreign producer of switch assemblies produced in Taipei, Taiwan.
- CThe cost of a factory air conditioning system that was supplied free of charge by a U.S. importer to a foreign producer of switches in Taipei, Taiwan.
- DThe cost of printed circuit assembly components for switch integration that are supplied free of charge by a U.S. importer to a foreign producer of switches in Taipei, Taiwan.✓ CBP's answer
CBP's cited authority
§ 19 CFR 152.102(a)
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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