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April 2025, question 75

Valuation, Appraisement and Duty Assessment · Valuation

A U.S. furniture company imports dressers from a manufacturer in New Zealand. The U.S. company purchases and sends the designs and materials set forth below to the New Zealand manufacturer to aid in the production process. The cost of which of the following should not be added to the price actually paid or payable as an assist?

  1. A Canadian keyhole saw
  2. Italian paint with a satin finish
  3. Dresser knobs from France
  4. A dresser design schematic by a U.S. design firm
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CBP's answer: D. D: A dresser design schematic by a U.S. design firm

Under 152.102(a)(1), the tools (saw), paint and knobs are supplied materials or tools and so are assists. The design schematic is an assist only if it is undertaken elsewhere than in the United States; a design by a U.S. firm is not, so its cost is not added (D).

Engineering, development, artwork, design work, and plans and sketches that are undertaken elsewhere than in the United States 19 CFR 152.102(a)(1)(iv)

Search for: undertaken elsewhere than in the United States

CBP's key cites: 19 CFR 152.102(a)

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).