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October 2025, question 24
Practical Exercise · Duties, MPF, HMF and calculations
The following additional facts apply only to this question (Question No. 24). Fast Brokers obtained additional documentation from the client stating that the country of origin of the Luxemburg Digital Press is Italy. Upon review, a Fast Brokers auditor determined that there were errors in the duties, taxes, and fees charged on the invoice to BQ Printers. What will be the total amount of the corrected broker invoice?
- $455.00
- $732.12
- $813.37
- $4,956.25
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CBP's answer: B. B: $732.12
CBP keyed $732.12. The invoice figures are not in the exhibit images, so the arithmetic is not rebuilt here. What changes the total is the new origin: the additional 7.5 percent duty of 9903.88.15 applies only to articles the product of China, so once the press is shown to originate in Italy that heading drops off. Duty, the merchandise processing fee (24.23) and the harbor maintenance fee (24.24) are then recomputed; the HMF applies to cargo loaded or unloaded from a commercial vessel, and this press came by air.
articles the product of China, as provided for in U.S. note 20(r) to this subchapter 9903.88.15
Commercial cargo loaded on or unloaded from a commercial vessel is subject to a port use fee of 0.125 percent (.00125) of its value 19 CFR 24.24(a)
Search for: articles the product of China
CBP's key cites: HTSUS 9903.88.15; 19 CFR 24.23; 19 CFR 24.24
Change watch: § 24.24 changed in the April 1, 2026 eCFR (the quoted text is unchanged).
Question and key from CBP's October 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).