April 2026 — Question 74
A&G, a Minneapolis furniture company, has agreed to purchase 5000 bespoke ironing boards from Kraftsmen, a furniture manufacturer in Slovenia. A&G supplies Kraftsmen with the following inputs to use in the production of the ironing boards, free of charge: • Design specifications created by a Dallas-based furniture designer, purchased for a flat fee of $3200.00. • 2500 yards of cotton fabric, which Kraftsmen procured for $2.00 per yard in Slovenia, then shipped to A&G’s screen printer in Mozambique. A&G paid their screen printer to add a design to the fabric for $1.00 per yard, before returning the fabric to Kraftsmen’s factory in Slovenia. A&G imports the ironing boards to the United States in five shipments of 1000 ironing boards each. A&G agrees to pay Kraftsmen $375,000.00 for the entire order of 5000 ironing boards, not including the value of the assists. If A&G chooses for the total assist value to be apportioned over the entire anticipated production of 5000 ironing boards, what is the dutiable value of one shipment of 1000 ironing boards?
- A$75,500.00✓ CBP's answer
- B$76,000.00
- C$76,140.00
- D$77,140.00
CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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