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April 2026, question 72
Valuation, Appraisement and Duty Assessment · Duties, MPF, HMF and calculations
A shipment of plastic optical fibers manufactured in China is valued at $95,678.00 and imported under HTS 9001.10.0050. What is the total applicable duty amount for this shipment? Note: duties based upon Executive Orders which are not part of the examination references are not inlcuded.
- $6,410.43
- $30,329.93
- $23,919.50
- $15,978.23
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CBP's answer: B. B: $30,329.93
Plastic optical fibers (9001.10.0050) carry a general rate of 6.7%. China-origin goods covered by 9903.88.02 pay the duty in the applicable subheading plus 25%, so the combined rate is 31.7%. 31.7% of $95,678.00 is $30,329.93, which is B. 6.7% alone is $6,410.43, and 25% alone is $23,919.50. Note: the pinned HTSUS data does not show the list in U.S. note 20(d), so the coverage of 9001.10.00 rests on CBP's key.
The duty provided in the applicable subheading + 25% HTSUS 9903.88.02
Optical fibers, optical fiber bundles and cables > Optical fibers: > Other: > Plastic optical fibers HTSUS 9001.10.0050
Search for: The duty provided in the applicable subheading + 25%
CBP's key cites: HTSUS 9001.10.0050; HTSUS 9903.88.02
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).