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April 2025, question 71

Valuation, Appraisement and Duty Assessment · Duties, MPF, HMF and calculations

You are responsible for a shipment of goods that are subject to different rates of duty and are packed together or mingled such that the quantity or value of each class of goods cannot be readily ascertained by CBP officers (without physical segregation of the shipment or the contents of any entire package thereof) by verifying the packing lists at the time of entry. Which of the following is TRUE regarding the rate of duty unless the consignee or his agent segregates the goods?

  1. The commingled goods shall be subject to the lowest rate of duty applicable to any part thereof.
  2. The commingled goods shall be subject to the average rate of duty applicable to all parts thereof.
  3. The commingled goods shall be subject to the rate of duty applicable to the goods that appear to be present in the greatest quantity in the shipment.
  4. The commingled goods shall be subject to the highest rate of duty applicable to any part thereof.
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CBP's answer: D. D: The commingled goods shall be subject to the highest rate of duty applicable to any part thereof.

General Note 3(f)(i) says goods subject to different rates of duty that are mingled so their quantity or value cannot be readily ascertained are subject to the highest rate of duty applicable to any part, unless the consignee or agent segregates them. That is D.

the commingled goods shall be subject to the highest rate of duty applicable to any part thereof unless the consignee or his agent segregates the goods General Note 3

Search for: Commingling of Goods

CBP's key cites: General Note 3

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).