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in reply to: Bonds Quiz 1, Question 7 & 8 #10489
Yes, the regulations were amended in 2015 to provide only 15 days from the date of notification for the principal on the bond to remedy the deficiency notified by CBP.
See § 113.13 Amount of bond.
(c) Periodic review of bond sufficiency. CBP will periodically review each bond on file to determine whether the bond is adequate to protect the revenue and ensure compliance with applicable law and regulations. If CBP determines that a bond is inadequate, the principal and surety will be promptly notified in writing. The principal will have 15 days from the date of notification to remedy the deficiency.Under the old provision T.D. 84-213, 49 FR 41171, Oct. 19, 1984, this time limit was 30 days.
in reply to: Explanation for quiz answers 2 & 3 #10475The lessons contain the most important material in a highly concise format to enable the reader to understand the most important concepts in each topic. If all of the material in the regulations are reproduced in the textbook, then it will be an equally long reproduction of the regulations which would not be very helpful. Attached to the printed textbook are copies of important directives, instructions, and Customs Forms. Links are also provided to download these on the website. The lessons are meant to introduce you to each tested topic and give you a basic understanding of important topics. But that alone is insufficient for the exam, you are not going to be tested only on what is contained in one textbook, and that is why you need to read the regulations, as well as the directives, instructions and forms as well as practice doing the quizzes and old exams. When you practice taking quizzes and tests you will refer more material and you will then become familiar with where to find relevant material to answer questions. The regulations are definitely long and material on one topic may be scattered in different regulations. The textbook summarizes important concepts and provides information in distinct chapters so it makes it much easier for you to read and understand. But you still need to refer the regulations and familiarize yourself with where relevant material is located in the regulations. If you are using printed copies of the regulations, you need to highlight important topics and tab them with printed or handwritten labels so you can easily locate and retrieve relevant information. This takes time and practice which is why we have 120 quizzes and 21 full length tests for practice, in addition to the textbook lessons, forms, and directives.
Simply reading the regulations is very difficult and it may not register in your memory. You need to use the material to answer questions for learning to happen. However, you do not need to memorize anything as this is an open book exam. But you do need to be familiar with the material and be able to locate relevant information very quickly in the exam. This comes with repeated practice and experience over a period of time and that is why doing the exercises is so vitally important.
The amount of time required for preparation varies depending on each individual’s preparedness, previous experience, and learning habits.Because there are three answer choices under the same chapter sub heading 4202.92, it is generally a good idea to check these classification choices first so we can either rule out all of them quickly thereby saving time and if not, we may find the correct classification among these choices.
The item is an insulated cooler bag constructed with an exterior surface of textile material that is 55 percent nylon and 45 percent polyester, of man-made fibers. Chapter heading 4202 includes insulated food or beverage bags made of textile materials … or wholly or mainly covered with such materials. So, this item appears to be classifiable under this heading. But we need to identify the correct sub-heading.
Chapter sub-heading 4202.92 classifies other insulated food or beverage bags with outer surface of plastic or textile materials. Under this sub heading, insulated food or beverage bags with outer surface of textile materials (as in this case) are classifiable under two further sub categories.
4202.92.0400 classifies beverage bags whose interior incorporates a flexible plastic container for storing and dispensing potable beverages through an attached flexible tubing which is not the case with this item. So this item will fall under 4202.92.08: Other.
The Other category is further sub categorized into 3 sub categories depending on whether the bag is made of cotton, man-made fibers or other material. In this case the bag is made of man-made fibers and so the correct classification would be 4209.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers.
in reply to: Quiz 2 – Question 8 #10470Yes, the old drawback rules provided for “same condition” drawback, a refund of 99% of duties, fees and taxes paid with respect to imported merchandise which is subsequently exported (or destroyed under Customs supervision) within three years after its date of importation, without having been changed in condition or used in the United States prior to such exportation or destruction.
This terminology has been replaced in the current rules with two different types of drawback viz. Unused merchandise drawback, and Rejected merchandise drawback. Further, the rules are more liberal now for unused merchandise drawback as the performance of any operation or combination of operations, not amounting to manufacture or production under the provisions of the manufacturing drawback law will not disqualify the item from eligibility for drawback upon export or destruction.
For rejected merchandise drawback, the claimant must show by evidence satisfactory to Customs that the exported or destroyed merchandise was defective at the time of importation, or was not in accordance with sample or specifications, or was shipped without the consent of the consignee.
April 2018 Customs Broker License Exam Question 38 – Classification
The description tells us that the items are a pair of boys 100% polyester trousers. Polyester is a synthetic fiber. It further provides us the following characteristics of the garment:
• water resistant within the meaning of Additional U.S. Note 2 to Chapter 62,
• critically sealed seams,
• hook and loop cargo pockets,
• outer leg vents,
• articulated knees,
• hidden elastic leg sleeve,
• and a weatherproof front zipper closureThe answer choices require us to compare entries within the same chapter sub heading 6203.43.
Additional U.S. Notes 2 and 3 are relevant for this classification.
2. For the purposes of subheadings 6201.92.17, 6201.92.35, 6201.93.47, 6201.93.60, 6202.92.05, 6202.92.30, 6202.93.07, 6202.93.48, 6203.41.01, 6203.41.25, 6203.43.03, 6203.43.11, 6203.43.55, 6203.43.75, 6204.61.05, 6204.61.60, 6204.63.02, 6204.63.09, 6204.63.55, 6204.63.75 and 6211.20.15, the term “water resistant” means that garments classifiable in those subheadings must have a water resistance (see current version of ASTM D7017) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with the current version of AATCC Test Method 35. This water resistance must be the result of a rubber or plastics application to the outer shell, lining or inner lining.
Here, we are told that the item is water resistant within the meaning of this note.
3. (a) When used in a subheading of this chapter or immediate superior text thereto, the term ‘recreational performance outerwear’ means trousers (including, but not limited to, ski or snowboard pants, and ski or snowboard pants intended for sale as parts of ski-suits), coveralls, bib and brace overalls, jackets (including, but not limited to, full zip jackets, ski jackets and ski jackets intended for sale as parts of ski-suits), windbreakers and similar articles (including padded, sleeveless jackets), the foregoing of fabrics of cotton, wool, hemp, bamboo, silk or manmade fibers, or a combination of such fibers; that are either water resistant within the meaning of additional U.S. note 2 to this chapter or treated with plastics, or both; with critically sealed seams, and with 5 or more of the following features (as further provided herein):
(i) insulated for cold weather protection;
(ii) pockets, at least one of which has a zippered, hook and loop, or other type of closure;
(iii) elastic, draw cord or other means of tightening around the waist or leg hems, including hidden leg sleeves with a means of tightening at the ankle for trousers and tightening around the waist or bottom hem for jackets;
(iv) venting, not including grommet(s);
(v) articulated elbows or knees;
(vi) reinforcement in one of the following areas: the elbows, shoulders, seat, knees, ankles or cuffs;
(vii) weatherproof closure at the waist or front;
(viii) multi-adjustable hood or adjustable collar;
(ix) adjustable powder skirt, inner protective skirt or adjustable inner protective cuff at sleeve hem;
(x) construction at the arm gusset that utilizes fabric, design or patterning to allow radial arm movement; or
(xi) odor control technology
The term ‘recreational performance outerwear’ does not include occupational outerwear.Here, we are told that the items have critically sealed seams, hook and loop cargo pockets, outer leg vents, articulated knees, hidden elastic leg sleeve, and a weatherproof front zipper closure. So, it has critically sealed seams plus five of the listed features to qualify as ‘recreational performance outerwear.’
Therefore, the item is water resistant, it qualifies as recreational performance outerwear, and it is not occupational outerwear. Armed with this understanding we can review the tariff entries.
A. 6203.43.0920
B. 6203.43.1110
C. 6203.43.1190
D. 6203.43.7510
E. 6203.43.7590Chapter sub-heading 6203.43 includes boy’s trousers of synthetic fiber.
6203.43.09 classifies recreational performance outerwear of synthetic fiber containing 36 percent or more by weight of wool or fine animal hair. Since this item is 100% polyester and does not contain wool or fine animal hair, answer choice A. 6203.43.09 can be eliminated from consideration.
6203.43.11 classifies other water-resistant trousers which are recreational performance outerwear of synthetic fiber. This appears to meet most of the criteria.
6203.43.1110 includes ski and snowboard pants. Since the items here are not ski and snow board pants, this answer choice B can also be deleted from consideration.
6203.43.1190 includes Other which means it includes all water-resistant trousers which are recreational performance outerwear of synthetic fiber, other than ski and snowboard pants. This appears to meet all our criteria.If you look at the indenting of the article descriptions, you will see that 6203.43.09 to 6203.43.13 includes recreational performance outerwear, and 6203.43.45 includes Others, which means other than recreational performance outerwear.
6203.43.75 includes Other water resistant trousers.
As here the items meet the definition of recreational performance outerwear, we can eliminate answer choices D. 6203.43.7510 and E. 6203.43.7590.Therefore, by a process of elimination, the correct answer choice is C. 6203.43.1190.
in reply to: Bonds Quiz 1, Question 7 & 8 #10467Quiz 1, Question 7 = the official answer D remains the correct answer because the question is asking you to pick the INCORRECT answer choice.
Answer choice D. The surety on any bond filed to guarantee direct exportation shall cause the merchandise to be exported and provide evidence of such exportation.
The relevant regulation states that “[t]e principal on any bond filed to guarantee exportation may be required by the port director to provide evidence of exportation …” and not the surety. Therefore the statement provided in answer choice D is incorrect. However, the question asks, with respect to merchandise which is exported from Customs custody, without being entered or covered by an unliquidated consumption entry, or denied admission by the Government which of the following statements is INCORRECT?
The statement in answer choice D is incorrect. As the question requires you to pick the incorrect statement, D is the correct answer.
It is very important to read what the question is asking you to do.in reply to: Bonds Quiz 1, Question 7 & 8 #10464Question 7:
§ 18.25 Direct exportation.
(a) Merchandise –(1) General. Except for exportations by mail …, an in-bond application must be transmitted …, for the following merchandise when it is to be directly exported without transportation to another port:
(i) Merchandise in CBP custody for which no entry has been made or completed;
(ii) Merchandise covered by an unliquidated consumption entry; or
(iii) Merchandise that has been entered in good faith but is found to be prohibited under any law of the United States.
(f) Notice and proof of exportation. Within two business days after exportation of merchandise described in paragraph (a) of this section, the in-bond record must be updated via a CBP-approved EDI system to reflect that the merchandise has been exported. The principal on any bond filed to guarantee exportation may be required by the port director to provide evidence of exportation in accordance with § 113.55 of this chapter within 30 days of exportation.
It is important to read the question carefully. Here it asks the examinee to find which of the following statements is INCORRECT. The regulations state that the principal (not the surety) on any bond filed to guarantee exportation may be required by the port director to provide evidence of exportation in accordance with § 113.55 of this chapter within 30 days of exportation.
Answer choice D states that the surety on any bond filed to guarantee direct exportation shall cause the merchandise to be exported and provide evidence of such exportation. This is incorrect because it is the principal on the bond who is required to provide evidence of export. Therefore since D is incorrect, it is the correct answer choice for this question, which requires you to find the incorrect choice.
Question 8:
This is an old question and the relevant provision was amended in 2015 to reduce the period from 30 days to 15 days.
§ 112.25 Bonded carriers.
A carrier or freight forwarder who has filed a bond on Customs Form 301 containing the bond conditions set forth in § 113.63 of this chapter may transport merchandise within a port for which the bond provides coverage.§ 113.13 Amount of bond.
(c) Periodic review of bond sufficiency. CBP will periodically review each bond on file to determine whether the bond is adequate to protect the revenue and ensure compliance with applicable law and regulations. If CBP determines that a bond is inadequate, the principal and surety will be promptly notified in writing. The principal will have 15 days from the date of notification to remedy the deficiency.Under the old provision T.D. 84-213, 49 FR 41171, Oct. 19, 1984, this time limit was 30 days. However, this was amended by CBP Dec. 15-15, 80 FR 70163, Nov. 13, 2015 to 15 days. Therefore, under the current regulations, A. 15 days from the date of notification is the correct answer.
However, under the old regulations, answer choice B. 30 days from the date of notification was the correct answer.in reply to: Quiz 2 – Question 8 #10463This is an old question that is based on old reference material and so its answer is inconsistent with the current drawback rules.
Drawback rules have undergone many changes over time. Initially, drawback was limited to a refund of duties paid on materials or components which were previously imported into the United States and used here in the manufacture of goods for export. But over the years, the concept of drawback has been expanded by numerous amendments.
In 1980, the drawback regulations were amended to provide for “same condition” drawback, a refund of 99% of duties, fees and taxes paid with respect to imported merchandise which is subsequently exported (or destroyed under Customs supervision) within three years after its date of importation, without having been changed in condition or used in the United States prior to such exportation or destruction.
However, in 1993 the drawback regulations were again amended, replacing the “same condition” drawback provisions with new provisions for “unused merchandise” drawback. In direct identification cases, these changes dispensed with the requirement that a product be exported in the “same condition” as when imported, and expanded the list of incidental operations which may be performed without disqualifying a product for drawback.
The current drawback regulations do not refer to “same condition” drawback.
19 CFR § 191.35 refers to Unused Merchandise Drawback (drawback in respect of merchandise which has not been used within the United States before its exportation or destruction). A notice of intent to export merchandise which may be the subject of an unused merchandise drawback claim (19 U.S.C. 1313(j)) must be provided to the Customs Service to give Customs the opportunity to examine the merchandise. The claimant, or the exporter, must file at the port of intended examination a Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback on Customs Form 7553 at least 2 working days prior to the date of intended exportation unless Customs approves another filing period or the claimant has been granted a waiver of prior notice (see § 191.91 of this part).19 CFR § 191.42 refers to Rejected Merchandise drawback upon the exportation or destruction under Customs supervision of imported merchandise which has been entered, or withdrawn from warehouse, for consumption, duty-paid; and which does not conform to sample or specifications; has been shipped without the consent of the consignee; or has been determined to be defective as of the time of importation. The claimant must show by evidence satisfactory to Customs that the exported or destroyed merchandise was defective at the time of importation, or was not in accordance with sample or specifications, or was shipped without the consent of the consignee. A notice of intent to export or destroy merchandise which may be the subject of a rejected merchandise drawback claim (19 U.S.C. 1313(c)) must be provided to CBP to give CBP the opportunity to examine the merchandise. The claimant, or the exporter (for destruction under CBP supervision, see § 191.71), must file at the port of intended redelivery to CBP custody a Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback on CBP Form 7553 at least 5 working days prior to the date of intended return to CBP custody.
Form CF-7539 is no longer in use and appears to have been replaced by CBP Form 7553.
See HTS General Note 7(b) & 19 CFR 10.195.
Costa Rica is a beneficiary country under the Caribbean Basin Economic Recovery Act (CBERA) and the term “beneficiary country” includes the
Commonwealth of Puerto Rico, the United States Virgin Islands, and any former beneficiary country. If the cost or value of materials produced in the customs territory of the United States (other than the Commonwealth of Puerto Rico) is included with respect to an article to which this note applies, an amount not to exceed 15 per centum of the appraised value of the article at the time it is entered that is attributed to such United States cost or value may be applied toward determining the 35% value content requirement as stipulated in the Caribbean Basin Economic Recovery Act (CBERA).Here value addition in Costa Rica and Puerto Rico is $700 + $2,000 + $1,050 = $3,750
The glaze used to protect and make the ceramic ware dishwasher safe is of U.S. origin and is valued at $3,000 but only an amount not to exceed 15% of the appraised value of the article at the time it is entered that is attributed to such United States cost or value may be applied toward determining the 35% value content requirement.
15% of $15,000 = $2,250
Therefore the total value for the purposes of the 35% value content requirement for the ceramic ware under the CBERA = $3,750 + $2,250 = $6,000, which is answer choice B.in reply to: OCT 2016 EXAM QUESTION 30 – Entry #1034919 CFR § 174.12(e) Time of filing. Protests must be filed … within 90 days of a decision relating to an entry made before December 18, 2004, or within 180 days of a decision relating to an entry made on or after December 18, 2004, after any of the following:
(1) The date of notice of liquidation or reliquidation, or the date of liquidation or reliquidation, as determined under §§ 159.9 or 159.10 of this chapter;
…Here, the entry was made on July 18, 2003 and this date is prior to December 18, 2004. Therefore, a protest in this case must be filed within 90 days of the date of liquidation. We are told that the date of liquidation of this entry was December 20, 2004. To be considered timely filed, a protest must be filed within 90 days of the date of liquidation viz. December 20, 2004, which is answer choice B.
CBP’s official answer to this classification question is B HTSUS 4911.91.3000 The relevant citations provided in the official answer are HTSUS Additional U.S. Note 1 to Chapter 49 and HTSUS Note 2 to Chapter 97.
The answer choices are all from chapters 49 and 94, so we know that the goods are classifiable in either chapter 49 or chapter 97. Since there are two options under chapter 97, to save time we will first determine whether the goods are classifiable under either of these two options.
9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed:
9701.10.00 00 Paintings, drawings and pastels
9702.00.00 00 Original engravings, prints and lithographs, framed or not framed
HTSUS Note 2 to Chapter 97.
2. For the purposes of heading 9702, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or in color, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.Here, the material is described as “wall art depicting abstract flowers and birds that is mechanically printed, via lithography onto sheets of paper.” These are not paintings, drawings, and pastels, nor do they meet the definition of original lithographs as these are not impressions wholly executed by hand by the artist. Therefore classification in Chapter 97 can be ruled out and we can eliminate answer choices D and E.
We therefore have to consider answer choices A. 4911.91.2040, B. 4911.91.3000, and C. 4911.99.6000, all of which fall in Chapter 49.Chapter 49 Notes
1. This chapter does not cover:
(d) Original engravings, prints or lithographs (heading 9702),…
2. For the purposes of chapter 49 the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
Additional U.S. Notes
1. For the purposes of determining the classification of printed matter produced in whole or in part by a lithographic process, the thickness of such printed matter is that of the thinnest paper contained therein, except that the thickness of a permanently mounted lithograph is the combined thickness of the lithograph and its mounting.4911 Other printed matter, including printed pictures and photographs:
4911.91 Pictures, designs and photographs:
Lithographs on paper or paperboard:
4911.91.20 Not over 0.51 mm in thickness
4911.91.30 00 Over 0.51 mm in thicknessHere, the material to be classified is described as “wall art … that is mechanically printed, via lithography onto sheets of paper … measuring .35 mm in thickness, … permanently mounted onto a backing of .50 mm thick paperboard.”
By applying Additional U.S. Note 1, the thickness of the printed matter produced by a lithographic process here is 0.35 mm + 0.50 mm = 0.85 mm.
As this is a printed lithograph on paperboard exceeding 0.51 mm in thickness, it is correctly classifiable under 4911.91.30 00.4911.99 is an incorrect classification as it includes material other than “pictures, designs and photographs” that fall under 4911.91. Classification has to be done by a systematic step by step process by reading from chapter heading to sub headings. You should not go direct to a sub-heading ignoring the heading which will create errors of the type that you made.
in reply to: Marking 102.21 Question #10164The country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) of Section 102.21states that “[t]he country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” Here, the tents are not wholly obtained or produced in a single country, territory or insular possession, and so paragraph (c)(1) of Section 102.21 is inapplicable.
Paragraph c(2)states that “[w]here the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section.”Further, paragraph (e) states that “[t]he following rules will apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2).”
(1) If the good consists of two or more component parts, a change to an assembled good of heading 6201 through 6208 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.
In the October 2002 exam question, the subject tents are classified in heading under HTS subheading 6205.20.2046. However, in the two scenarios described in both questions, none of the fabric for the tents’ outer shell is sourced in a single country. Accordingly, the terms of the tariff shift are not applicable.Paragraph c(3) states that [w]here the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1) or (2) of this section:”
(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or
(ii) Except for fabrics of chapter 59 and goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.Here the tents are not knit to shape and heading 6205 HTSUSA, is not excepted from provision (ii). In such cases where the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled. Here the goods were cut and assembled in Hong Kong in both cases. The correct answer choice would be Hong Kong which is answer choice C in the April 2002 exam and answer choice A in the October 2002 exam. Question 10 of the April 2002 exam appears to be appealable.
in reply to: Quiz errors needing clarity #9990Would you please post the questions and answer choices, official answer and your answer for both questions, so I can review?
in reply to: Valuation – exclusions from transaction value #9905§ 152.103 Transaction value.
(a) Price actually paid or payable –
(3) Assembled merchandise. The price actually paid or payable may represent an amount for the assembly of imported merchandise in which the seller has no interest other than as the assembler.(i) Exclusions from transaction value. The transaction value of imported merchandise does not include any of the following, if identified separately from the price actually paid or payable and from any cost or other item referred to in paragraph (b) of this section:
(1) Any reasonable cost or charge that is incurred for –(i) The construction, erection, assembly, or maintenance of, or the technical assistance provided with respect to, the merchandise after its importation into the United States;
In view of 19 CFR § 152.103(i)(1)(i), the cost of the one-year maintenance contract is to be excluded from the transaction value. C is therefore the correct answer choice.
§ 152.103(a)(3) specifically states that assembly charges are includible in the transaction value. Hence B is an incorrect answer choice.This is a question that was asked in the October 2007 and October 2009 Tests. Tariff rates are subject to change. In 2007, the correct answer was 0.8 cents/kilogram and not free. However, by 2009, the tariff had been amended and so the correct answer was Free.
October 2007
31. What is the duty rate for NAFTA-originating fresh cucumbers from Mexico released under a special permit for immediate delivery on February 23, 2007 if the entry summary is filed in proper form on March 8, 2007?A. Free
B. 4.2 cents/kilogram
C. 5.6 cents/kilogram
D. 0.8 cents/kilogram
E. 6.6 cents/kilogram31 D 19 CFR 142.21; 142.22; HTS General Note 3(b)
October 5, 2009
16. What is the duty rate for NAFTA-originating fresh cucumbers from Mexico released under a special permit for immediate delivery on February 23, 2009 if the entry summary is filed in proper form on March 8, 2009?A. 1.5 cents/kilogram
B. 4.2 cents/kilogram
C. 5.6 cents/kilogram
D. 6.6 cents/kilogram
E. Free16 E 19 CFR 142.21; 142.22; HTS 0707.00.4000
The current tariff reads:
0707.00 Cucumbers, including gherkins, fresh or chilled:
0707.00.40 00 If entered during the period from March 1 to April 30, inclusive, in any year (here entry summary is filed on March 8)
The column special rate of duty reads: Free (A, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)As per General Note 3(c) Products Eligible for Special Tariff Treatment.
North American Free Trade Agreement:
Goods of Canada, under the terms of general note 12 to this schedule…………………….CA
Goods of Mexico, under the terms of general note 12 to this schedule……………………..MXSince MX is included in the column for special rate of duty under 0707.00.40 00, the applicable rate of duty is currently Free.
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