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October 2025, question 30

Quota · Quota

On May 15, 2025, CBP Headquarters issued public notice that 116,000 dozen brooms of broom corn classifiable under subheadings 9603.10.40 to 9603.10.60 have been entered or withdrawn for consumption and that the quota is nearing fulfillment. Such brooms are covered by a tariff-rate quota. Your customs brokerage client has 6,000 dozen broom corn brooms, valued at $0.95 each, arriving July 9, 2025, from India. The brooms are country of origin India. Your client does not want to enter any brooms into a bonded warehouse. There is no harbor maintenance fee. You calculate the merchandise processing fee (MPF) to be $236.94. Based on this fact pattern, which of the following best describes the applicable entry process when a tariff-rate quota is nearing fulfillment?

  1. Filing an Entry Type 01 consumption entry for all 6,000 dozen brooms under 9603.10.4000 and put $5,708.94 on statement.
  2. Filing an Entry Type 01 consumption entry for all 6,000 dozen brooms under 9603.10.9000 and put $7,076.94 on statement.
  3. Filing an Entry Type 02 consumption entry for all 6,000 dozen brooms under 9603.10.5000 and put $23,276.94 on statement.
  4. Filing an Entry Type 02 consumption entry with line 001 for 5,478 dozen brooms under 9603.10.4000/8% and with line 002 for 522 dozen brooms under 9603.10.5000/32¢ each and put $7,237.35 on statement.
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CBP's answer: C. C: Filing an Entry Type 02 consumption entry for all 6,000 dozen brooms under 9603.10.5000 and put $23,276.94 on statement.

Section 132.13(a)(1)(i) says that when HQ instructs it, the importer must present the entry summary with estimated duties at the over-quota rate until HQ determines how much gets the quota rate. The brooms are valued at $0.95 (under 96 cents), so the over-quota line is 9603.10.50 at 32 cents each. 6,000 dozen is 72,000 brooms, 72,000 x $0.32 = $23,040, plus the $236.94 MPF = $23,276.94, as an entry type 02 (C). The in-quota 8 percent lines would understate the deposit.

present an entry summary for consumption, or its electronic equivalent, with estimated duties attached, at the over-quota rate of duty until Headquarters has determined the quantity 19 CFR 132.13(a)(1)(i)
Valued not over 96¢ each 9603.10.5000

Search for: Procedure when nearing fulfillment

CBP's key cites: 19 CFR 132.13(a)(1)(i)

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).