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in reply to: Customs Broker License Exam April 2022 Q60 #10993
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.in reply to: Customs Broker License Exam OCT 2021 Q43 #10992The two headings to be compared here are 6911 and 6912.
Heading 6912 includes Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china:
Here, the teacup is made of porcelain and so it cannot be classified under heading 6912.
Heading 6911 includes Tableware, kitchenware, other household articles and toilet articles, of porcelain or china:
6911.10.25 00 classifies Tableware and kitchenware Of bone chinaware Valued over $31.50 per dozen pieces. Here it is valued at $18 and so a dozen pieces would cost $216 which is over $31.50. So the correct classification would be 6911.10.2500.in reply to: Customs Broker License Exam OCT 2021 Q40 #10991The 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.in reply to: Customs Broker License Exam Oct 2021 Q37 #10990Heading 5309 classifies woven fabrics of flax and so this heading can be eliminated from consideration for classification of liquid coffee creamer.
Heading 3924 classifies tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. This is also irrelevant.
Heading 0901 classifies coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any
proportion. However the subject item to be classified here is not coffee or a coffee substitute containing coffee.
That leaves us with headings 0402 and 0403 for comparison.
Heading 0402 includes Milk and cream, concentrated or containing added sugar or other sweetening matter whereas Heading 0403 includes Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa:
Here, the item to be classified is not yogurt, buttermilk, curdled milk, cream or similar fermented or acidified milk or cream but is a blend of fresh milk, fresh cream, and sucralose (a sweetener), containing a fat content of 14% for which the classification under 0402.99.9000 provides a more specific description.in reply to: Custom Broker exam 2021 Oct Q36 #10986SECTION 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.in reply to: Custom Broker exam April 2022 Q49 #10983GRI 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.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.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.
Applying these rules, we have to first compare the different chapter headings 6117, 6213, and 6214 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.
6214 Shawls, scarves, mufflers, mantillas, veils and the like:
Chapter 62 Note 7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 centimeters, are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 centimeters are to be classified in heading 6214.
Here we have a square scarf with each side of 55 cms which does not exceed 60 cms. Though chapter heading 6214 specifically enumerates scarves, square scarves, of which no side exceeds 60 centimeters, are to be classified as handkerchiefs under heading 6213. Handkerchiefs of which any side exceeds 60 centimeters are to be classified in heading 6214 but here the scarf does not have any side exceeding 60 cms.
6213 Handkerchiefs:
6213.20 Of cotton:6213.90 Of other textile materials:
Of silk or silk waste:
6213.90.05 00 Containing 70 percent or more by weight of silk or silk wasteSection XI Note 2. (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.Here, the scarf contains 75% silk and 25% cotton. As this scarf is a mixture of two textile materials, and silk predominates by weight, under the terms of Note 2 to Section XI, the woven scarf is to be are to be classified as if consisting wholly of that one textile material viz. silk which predominates by weight over each other single textile material. So this is not of cotton and hence not classifiable under 6213.20 but will be classifiable under chapter sub heading 6213.90 Of other textile materials.
As the scarf contains 70 percent or more by weight of silk, it is correctly classifiable under 6213.90.0500 which is answer choice C.
in reply to: Custom Broker exam April 2022 Q47 #10982Chapter 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.in reply to: Custom Broker exam April 2022 Q46 #109812002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
Answer choice A 2002.90.8050 can be eliminated as this item contains tomato puree and other items with vinegar.2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:
Since this item contains vinegar, answer choice B 2005.91.9700 can also be eliminated.The remaining three classifications are all in chapter heading 2103 and so they need to be compared at the sub-heading level.
2103 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
2103.20 Tomato ketchup and other tomato sauces:
2103.20.20 00 Tomato ketchup
2103.20.40 Other
20 In containers holding less than 1.4 kg
2103.90 Other:This item is a salsa containing tomato puree with other condiments and spices in vinegar.
2103.20 includes Tomato ketchup and other tomato sauces:
However, this is not tomato ketchup and so it will come under other sauces which is 2103.20.40.
Since it is contained in a 7-ounce jar, which is a container that holds less than 1.4 kg, the correct classification would be 2103.20.4020.Answer choice C is correct.
in reply to: Custom Broker exam April 2022 Q45 #10980Comparing 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. 6802.99.0030A 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
powderOther 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 Granite6802.93.00 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 cm6802.99.00 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.in reply to: Custom Broker exam April 2022 Q44 #10979GR 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 and, provided such headings or notes do not otherwise require, …
GR6. 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.
8519 Sound recording or reproducing apparatus:
This is a digital camera with LCD which is not a sound recording or reproducing apparatus. Option A chapter heading 8519 can therefore be eliminated.
Options B, C, D all have chapter heading 8525 and E has chapter heading 8527.We have to first compare chapter headings.
8525 Transmission apparatus for radio-broadcasting or television,
whether or not incorporating reception apparatus or sound
recording or reproducing apparatus; television cameras, digital
cameras and video camera recorders:8527 Reception apparatus for radiobroadcasting, whether or not
combined, in the same housing, with sound recording or
reproducing apparatus or a clock:Comparing the terms of the two sub-headings, heading 8525 includes digital cameras while heading 8527 has radio reception apparatus. So Option E chapter subheading 8527 can be eliminated narrowing our search to choices B,C,D all of which are chapter subheadings 8525.80.
8525.80 Television cameras, digital cameras and video camera
recorders:
8525.80.40 00 Digital still image video cameras
8525.80.50 Other
Camcorders:
10 8 mm
20 Other
50 OtherThe terms of the sub-heading 8525.80.40 00 Digital still image video cameras is the most specific description as the digital camera being classified captures both still and moving images. Answer choice B is therefore the correct answer.
8525.80.50 is for other types of cameras and includes camcorders which are used for recording video and other types of digital cameras.in reply to: Custom Broker exam April 2022 Q42 #10978GRI 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.
in reply to: Custom Broker exam April 2022 Q39 #10977The item to be classified here is a children’s hairbrush valued at 52 cents each. The answer choices provide only two headings for comparison 9603 and 9615. The heading 9603 includes brushes while heading 9615 includes combs, hair-slides and the like; hairpins, curling pins, curling
grips, hair-curlers and the like. Between these two headings, heading 9603 is more specific as it includes brushes and the item to be classified is a hairbrush.Within heading 9615, we need to compare the subheadings 9603.29, 9603.30 and 9603.90.
9603.21.00 00 includes Toothbrushes
Subheading 9603.29 includes Other: that includes hairbrushes
9603.29.8010 classifies hairbrushes over 40 cents each. Since the children’s hairbrush is valued at 52 cents each, it will be correctly classifiable under 9603.29.8010 which is answer choice B.in reply to: Custom Broker exam April 2022 #10976GRI 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 books9503.00.00 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.
19 CFR § 152.105(c)(1) If the merchandise concerned is sold in the condition as imported at or about the date of importation of the merchandise being appraised, the price is the unit price at which the merchandise concerned is sold in the greatest aggregate quantity at or about such date.
19 CFR § 152.105(c)The price determined under paragraph (c) of this section will be reduced by an amount equal to:(1) Any commission usually paid or agreed to be paid, or the addition usually made for profit and general expenses, …;
(2) The actual costs and associated costs of transportation and insurance incurred with respect to international shipments of the merchandise concerned from the country of exportation to the United States;
(3) The usual costs and associated costs of transportation and insurance incurred with respect to shipments of the merchandise concerned from the place of importation to the place of delivery in the United States, if those costs are not included as a general expense under paragraph (d)(1) of this section;
(4) The customs duties and other Federal taxes currently payable on the merchandise concerned by reason of its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which vendors in the United States ordinarily are liable; and
(5) But only in the case of price determined under paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to the extent that the value is based on sufficient information relating to the cost of that processing.
Here, the importer sold 400 of the potato pies for $4.00 each to an unrelated U.S. firm, the remaining 200 potato pies were sold to a second unrelated firm for $3.00 each. The unit price at which the merchandise concerned is sold in the greatest aggregate quantity is $4 and so we have to take this price and make the deductions from it.
Total sale price = (400+200)4 = $2400We are provided information on international shipping and customs duty paid, both of which are to be deducted from the sale price.
The importer paid an international shipping charge of 10 cents per potato pie. So for 600 potato pies, the importer paid total shipping charges of 10 cents x 600 pies = 6000 cents = $60
The importer paid $300 in Customs duties related to the shipment of imported potato pies.
Total deduction = $60 + $300 = $360Total sale price – deduction = $2,400 – $360 = $2,040 which is Answer choice A.
in reply to: Valuation CBLE Quiz 2 – Question 3. #10970A 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 = $19,500Answer choice C. $19,500.00 is correct.
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