admin

19 CFR § 132.17(b) To be valid, the export certificate must have a distinct and uniquely identifiable number, this unique identifier must consist of 8 characters in any alpha/numeric combination.
Answer choice D is therefore false and is the correct answer.

The duster frame is composed of an ethylene-vinyl acetate (EVA) foam covered strip of iron and a handle made of aluminum and polypropylene. It is comprised of 25% polypropylene, 30% aluminum, 10% EVA foam, and 35% iron. So this is a composite good in which iron predominates by weight and the total weight of aluminum and iron metals equals or exceeds the total weight of the other elements present.

GRI 39(b) states that … composite goods consisting of different materials or made up of different components, … which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Section note 5(b) states that an alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present. Here, the total weight of aluminum and iron in this composite good exceeds the weight of the other elements present and so this composite good is to be classified as an alloy of the base metals aluminum and iron.
Section note 7. Classification of composite articles:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. Here, the predominant material is iron and heading 7323 includes Table, kitchen or other household articles and parts thereof, of iron or steel …
The duster frame that is used as a cleaning tool is a household article and is a composite item that has to be treated as an article of iron.
7323.93.00 contains articles of stainless steel which is not the case here.
7323.99.9080 provides the most specific description and is the correct answer.

SECTION XV Note 5. Classification of alloys (other than ferroalloys and master alloys as defined in chapters 72 and 74):
(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.
(b) An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present.
(c) In this section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

Here, the wood screw is composed of 50% iron, 25% copper and 25% aluminum base metals and as per Section Note 5(a) it has to be considered as if it is an alloy of iron and iron screws are classified under heading 7318.
7318.12.00 00 classifies threaded wood screws of iron which is the most specific description.

Chapter 98 – Special Classification provisions
U.S. Notes
1. The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met.
SUBCHAPTER XIII
ARTICLES ADMITTED TEMPORARILY FREE OF DUTY UNDER BOND
U.S. Notes
1. (a) The articles described in the provisions of this subchapter, when not imported for sale or for sale on approval, may be admitted into the United States without the payment of duty, under bond for their exportation within 1 year from the date of importation …
The answer choices require us to compare the sub categories under a sub heading 9813.00.
9813.00.30 Articles intended solely for testing, experimental or review purposes, including specifications, photographs and similar articles for use in connection with experiments or for study
9813.00.50 Professional equipment, tools of trade, repair components for equipment or tools admitted under this heading and camping
equipment; all the foregoing imported by or for nonresidents sojourning temporarily in the United States and for the use of such nonresidents.
9813.00.55 Articles of special design for temporary use exclusively in connection with the manufacture or production of articles for
export
9813.00.60 Animals and poultry brought into the United States for the purpose of breeding …

Happy Toys Co., located in the United States, produces plastic toy figurines, within which they manufacture and sell exclusively for exportation. Happy Toys Co. wants to temporarily import the mold for use in their production of the plastic toy figurines while their mold is being repaired.
The description Articles of special design for temporary use exclusively in connection with the manufacture or production of articles for
export is the most specific in this situation and so 9813.00.55 is the correct classification.

Comparing the headings first:
2515 Marble, travertine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and
alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular
(including square) shape:
2516 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic
cubes and the like, of natural stone (including slate), whether or not on a backing; artificially colored granules, chippings and
powder, of natural stone (including slate):

Heading 2515 (option A) can be eliminated as this item is not marble, travertine and other calcareous stone.
Heading 2516 includes granite stone but it is not cut to size and polished. So Option B can be eliminated.

That leaves us with the following answer choices:
C. 6802.23.0000
D. 6802.93.0025
E. 6802.99.0030

A comparison of these three sub-headings reveals the following:

6802.10.00 00 Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is
capable of being enclosed in a square the side of which is less than 7 cm; artificially colored granules, chippings and
powder

Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:
6802.21 Marble, travertine and alabaster:
6802.23.00 00 Granite

6802.93.00 Granite
Articles for monumental or building purposes of subheading 6802.23.00, cut to size, with one or more faces or edges surface-worked more than
simply cut or sawn:
20 With a maximum thickness of 1.5 cm
25 With a maximum thickness greater than 1.5 cm but not greater than 7.5 cm

6802.99.00 Other stone

6802.23.00 00 classifies Granite stone which is simply cut or sawn, with a flat or even surface.
6802.93.00 classifies Granite Articles for monumental or building purposes of subheading 6802.23.00, cut to size, with one or more faces or edges surface-worked more than simply cut or sawn which is a more complete description of the item under classification.
6802.99.00 Other stone does not include granite and can be eliminated.

6802.93.0025 classifies Granite Articles for monumental or building purposes of subheading 6802.23.00, cut to size, with one or more faces or edges surface-worked more than simply cut or sawn – here it is polished, with a maximum thickness greater than 1.5 cm but not greater than 7.5 cm. Since this accurately describes the item being classified, this is the correction classification.
D is correct.

GRI 1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes …

GR 3a. The heading which provides the most specific description shall be preferred to headings providing a more general description.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

This is not a mixture or composite good or goods put up in sets for retail sale or containers. So those provisions do not apply here.

Applying these rules, we have to first compare the different chapter headings 0302 and 1604 and review any relevant section or chapter notes to find the correct chapter heading. Once we identify the correct heading, then we compare at the sub-heading level within that heading.

0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304:

This fish is in pieces packaged in oil in glass jars. As it is not fresh or chilled, it is not classifiable in heading 0302.

1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:
This fish is described as white tuna cut into slices and preserved in oil in an airtight glass jar.

Chapter sub heading 1604.14.10 includes tuna in airtight containers in oil.
1604.14.1010 classifies such tuna in foil or other flexible containers. Here the container is a glass jar which is not flexible, so this is not the correct classification. The residual category of Other has two sub categories 1604.14.1091 for Albacore and 1604.14.1099 for Other.

The albacore (Thunnus alalunga), known also as the longfin tuna, is a species of tuna. Therefore, Answer choice B: 1604.14.10.91 is the correct classification.

GRI 1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes …

GR 3a. The heading which provides the most specific description shall be preferred to headings providing a more general description.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

This is not a mixture or composite good or goods put up in sets for retail sale or containers. So those provisions do not apply here.

Applying these rules, we have to first compare across the different chapter headings 4901, 4903 and 9503 and review any relevant section or chapter notes to find the correct chapter heading. Once we identify the correct heading, then we compare at the sub-heading level within that heading.

Chapter 49 Note 1(c) This chapter does not cover playing cards or other goods of chapter 95;

4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets:
4903.00.00 00 Children’s picture, drawing or coloring books

9503.00.00 Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.

Puzzles of all kinds are classifiable under 9503.00.00 and as per the terms of Note 1c to Chapter 49, Chapter 49 does not cover goods of chapter 95. So, puzzles of all kinds are classifiable under chapter heading 9503.00.00 and these items will not be covered under chapter 49. Therefore, we can ignore chapter 49 and now need to compare the given sub headings 9503.00.0090 and 9503.00.0013 within chapter heading 9503.

Pay careful attention to the indenting of the chapter heading and subheading descriptions to analyze this correctly.

Under chapter heading 9503.00.00 which covers puzzles of all kinds, there are two main sub-categories viz. children’s products and Other.

Children’s products are further subdivided into inflatables and others, and these categories are further subdivided based on age groups. But here the crossword puzzles book is labeled as appropriate for adults. So, it is not a children’s product and so it has to be covered under chapter subheading 9503.00.90 which is the correct answer choice D.

A U.S. importer purchased 1,000 radios from an unrelated foreign manufacturer. The merchandise is invoiced as $24,000 CIF, duty paid and delivered to the importer’s Boston warehouse.

The purchase is from an unrelated foreign manufacturer so the invoice value is at arms length and the transaction value can be accepted for customs valuation purposes. The invoice value is $24,000 CIF duty paid and delivered to the importer’s warehouse. For the purpose of determining assessable value, international freight and insurance is not included. Also any domestic freight to the importer’s factory or warehouse is also not to be included in computing assessable value for charging customs duty. So as a first step, we need to deduct these components from the invoice price.

Entry documents include two bills showing the actual transportation costs associated with the importation. One is an airway bill showing a charge of $2,200 for air freight and insurance, the other is from a Boston delivery service showing a charge of $837.50 for local delivery.

$24,000 – $2,200 – $837.50 = $20,962.50
This value includes the customs duty paid and we need to deduct the customs duty paid to determine the assessable value.

The correct duty rate is 7.5 percent ad valorem. When the customs duty of 7.5% is charged to the assessable value, we get a duty paid amount of $20,962.50 and we need to calculate the duty paid and deduct it.
Assume the assessable value for applying the duty rate of 7.5% is A.
A + A(7.5/100) = $20,962.50
The common factor A can be taken outside the bracket to write this equation as A(1+7.5/100) = A(107.5/100) = $20.962.50
A = $20,962.50 (100/107.5) = 20,96,250/107.5 = $19,500

Answer choice C. $19,500.00 is correct.