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April 2026, question 77
Valuation, Appraisement and Duty Assessment · Valuation
Footwear incorporating a protective metal toe-cap imported on or after July 1, 1981 will be determined in accordance with _____.
- Section 402, Tariff Act of 1930 (19 USC 1401a), as amended by section 201, Trade Agreements Act of 1979.
- Section 402, Tariff Act of 1930 (19 USC 1401a)
- Statement of Administrative Action relating to customs valuation, submitted to and approved by Congress along with the Trade Agreements Act of 1979 (Pub. L. 96-39)
- T.D. 81-7, 46 FR 2600, January 12, 1981, as amended by T.D. 89-1, 53 DR 51270, Dec. 21, 1988
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CBP's answer: A. A: Section 402, Tariff Act of 1930 (19 USC 1401a), as amended by section 201, Trade Agreements Act of 1979.
Section 152.101(a) says the value for appraisement of merchandise exported on or after July 1, 1980, or for articles of subheading 6401.10.00 (waterproof footwear incorporating a protective metal toe-cap) on or after July 1, 1981, is determined under section 402 of the Tariff Act of 1930 (19 USC 1401a) as amended by section 201 of the Trade Agreements Act of 1979. That is A.
on or after July 1, 1981, will be determined in accordance with section 402, Tariff Act of 1930 (19 U.S.C. 1401a), as amended by section 201, Trade Agreements Act of 1979 19 CFR 152.101(a)
Search for: 6401.10.00
CBP's key cites: HTSUS 6401.10.00; 19 CFR 152.101(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).