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
Why this answer
CBP publishes the key, not the reasoning. Our written explanation of why this answer is right — and which rule decides it — comes with a free account.
Read the explanation — freeNo password. One emailed code.
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.
Reading answers is easy. The exam is 80 of these in 4.5 hours.
Pass rates run 12–30%. Find out in 15 minutes whether you'd clear the 75% line today — free, no signup.