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April 2026, question 69

Valuation, Appraisement and Duty Assessment · Tariff lookups: rates, units, programs

Which of the following Special Program Indicators (SPI) is NOT valid?

  1. BU
  2. S
  3. S+
  4. P
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CBP's answer: A. A: BU

General Note 3(c)(i) lists the symbols that can appear in the Special subcolumn. It includes S and S+ for the USMCA and P and P+ for the Dominican Republic-Central America-United States agreement. 'BU' is not among them, so A is the invalid indicator.

Programs under which special tariff treatment may be provided, and the corresponding symbols for such programs as they are indicated in the "Special" subcolumn, are as follows: General Note 3
Dominican Republic-Central America-United States Free Trade Agreement Implementation Act General Note 3

Search for: Programs under which special tariff treatment may be provided, and the corresponding symbols

CBP's key cites: General Note 3

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).