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October 2025, question 68
Valuation, Appraisement and Duty Assessment · Duties, MPF, HMF and calculations
Calculate the duty for the following merchandise. Fresh shiitake mushrooms (not dried) have been imported into the United States. The invoiced amount for the mushrooms is $7.56 per kilogram. There are 2,000 kilograms in the shipment.
- $1,730.56
- $3,024.00
- $3,200.00
- $4,784.00
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CBP's answer: C. C: $3,200.00
Subheading 0709.54.00 has a column 1 general rate of 8.8 cents per kg plus 20 percent ad valorem. Duty is 2,000 kg x $0.088 = $176.00, plus 20% of $15,120 ($7.56 x 2,000) = $3,024.00, for $3,200.00 (C). Choice B is only the 20 percent part.
Shiitake (Lentinus edodes) 0709.54.0000
8.8¢/kg + 20% 0709.54.0000
Search for: Shiitake (Lentinus edodes)
CBP's key cites: HTSUS 0709.54.0000
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).