Home / Past exams / April 2026 / Question 21
April 2026, question 21
Practical Exercise · Entry and release
Facts for questions 21 to 23, as CBP printed them:
As in the real world where client documents may contain errors, the practical exercise documents may contain errors. Examinees should review the documentation carefully and identify any errors. Any errors in the documentation should be taken into account when selecting an answer.
Use the following facts and commercial invoice to answer questions 21-23.
You are preparing the entry and entry summary data to be entered into ABI for your client, Chill Bedspreads LTD (Chill). You receive the following commercial invoice from Chill. Chill is importing 100% polyester velvet bedspreads which have dragons painted in the center of the bedspread. You know from prior experience that velvet is a woven fabric. The bedspreads have been finished on all four sides with 2” strip contrasting color of 100% polyester velvet edging and sewn to the bedspread using a double-row straight stitch.
You have received a “documents required” notification after the entry summary was filed. In reviewing the invoice, you handwrite additional information on the invoice to provide all required information, including the addition to the description of the bedspreads that the bedspread contains edging. Which ONE of the regulations listed below contains the requirement that prompted you to change the description as shown on the invoice provided?
- 19 CFR 141.86(a)(3)
- 19 CFR 141.86(h)(3)
- 19 CFR 141.89(a)
- 19 CFR 142.6(a)(4)
Show the answer and walk-through
CBP's answer: C. C: 19 CFR 141.89(a)
Section 141.89(a) lists classes of merchandise whose invoices must give additional information. For bed linen and bedspreads the invoice must state whether the article contains any embroidery, lace, braid, edging, trimming, piping or applique work, which is why the edging was added to the description. C is right.
bed linen and bedspreads-statement as to whether or not the article contains any embroidery, lace, braid, edging, trimming, piping or applique work 19 CFR 141.89
Search for: bed linen and bedspreads
CBP's key cites: 19 CFR 141.89(a)
Question and key from CBP's April 2026 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).