October 2026, question 40

Of the four descriptions of merchandise below, which merchandise is eligible for the duty treatment provided under subheading 9802.00.80 HTSUS upon importation into the United States? The merchandise is an incandescent-bulb chandelier assembled abroad. The chandelier components being assembled are: a brass frame constructed of shaped brass tubing, a brass chain made of oval links, a wiring loom, bulb sockets, pentagon- shaped glass to fit in the sides of the brass frame. Upon importation, the chandelier will be classified under 9405.19.4010 with a duty rate of 3.9%. The components are being assembled at a plant in Thailand ("the plant").

1. The U.S. importer supplied the plant, free of charge, the molds for fabricating the pentagon-shaped glass and for fabricating the brass tubing and chain links. The brass and glass raw materials are obtained by the plant from a business in Thailand. The wiring loom and bulb sockets are imported by the plant from China. All the components, once created, are assembled into a finished chandelier for export to the United States.
2. The U.S. importer exported chandelier kits of all the components to the plant. The brass tubing and chain links were fabricated in Germany, the bulb sockets and wiring loom were imported from Barbados, and the glass panels were imported from France. The plant assembles the kit into a finished chandelier for export to the United States.
3. The U.S. importer (importer) exported chandelier kits of all the components to the plant. The importer manufactured the brass tubing and oval links in the United States from brass imported from Germany. The importer manufactured the glass panels from sand and sodium carbonate imported from Brazil. The importer purchased the wiring loom and bulb sockets from a U.S. manufacturer. The plant assembles the kit into a finished chandelier for export to the United States.
4. The U.S. importer sold the plant the molds for fabricating the pentagon-shaped glass and for fabricating the brass tubing and chain links. The U.S.-origin sand, sodium carbonate, and brass (copper-zinc alloy) are purchased by the plant and imported to Thailand. The U.S. importer manufactures the wiring loom and bulb sockets and exports them to the plant. The plant uses the molds to manufacture the glass panels and brass tubes and links. The plant assembles all the components into a finished chandelier for export to the United States.

Question and key from CBP's October 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).