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April 2025, question 17
Practical Exercise · Classification: GRIs, notes and headings
In accordance with the facts above, what is the Chapter 98 CLASSIFICATION of the cowboy boots?
- 9802.00.8068
- 9806.00.35
- 9811.00.60
- 9813.00.20
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CBP's answer: D. D: 9813.00.20
The facts in the exercise (not reproduced on the exhibit pages) concern boots brought in as samples. Subheading 9813.00.20 is the Chapter 98 provision for samples solely for use in taking orders for merchandise, entered free under bond. 9806.00.35 covers personal effects of foreign delegations on goodwill visits, and 9811.00.60 covers only samples valued not over $1 each or made unsuitable for sale; neither is the samples-for-taking-orders provision.
Samples solely for use in taking orders for merchandise 9813.00.20
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CBP's key cites: HTSUS 9813.00.20
Question and key from CBP's April 2025 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).