April 2026 — Question 77
Footwear incorporating a protective metal toe-cap imported on or after July 1, 1981 will be determined in accordance with _____.
- ASection 402, Tariff Act of 1930 (19 USC 1401a), as amended by section 201, Trade Agreements Act of 1979.✓ CBP's answer
- BSection 402, Tariff Act of 1930 (19 USC 1401a)
- CStatement of Administrative Action relating to customs valuation, submitted to and approved by Congress along with the Trade Agreements Act of 1979 (Pub. L. 96-39)
- DT.D. 81-7, 46 FR 2600, January 12, 1981, as amended by T.D. 89-1, 53 DR 51270, Dec. 21, 1988
CBP's cited authority
§ 6401.10.00§ 19 CFR 152.101(a)
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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