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April 2024, question 20
Practical Exercise · Practical exercises
Use these additional facts to answer this question. Fast Broker, LLC (Fast) obtained additional documentation from the client stating that the country of origin of the Luxemburg Digital Press is Italy. Baltimore Quick Printers (BQ Printers) has already paid the broker's invoice. How much did Fast overcharge BQ Printers on the Broker Invoice?
- $75.00
- $207.84
- $4,575.00
- $4,782.84
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CBP's answer: C. C: $4,575.00
The additional 7.5% duty in heading 9903.88.15 applies only to articles that are the product of China. Once the press is shown to be Italian, that extra duty should not have been charged, and CBP's key of $4,575.00 is the amount of that additional duty (7.5 percent of a $61,000 value). The invoice page was not available as an image here, so the dollar figure rests on CBP's key and that arithmetic.
articles the product of China, as provided for in U.S. note 20(r) to this subchapter 9903.88.15
Search for: 9903.88.15
CBP's key cites: HTSUS 9903.88.15; 19 CFR 24.23; 19 CFR 24.24
Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).