October 2026, question 51

CBP's answer: A. A: 110 percent of the estimated duties applicable to such an entry, if the subject articles are samples solely for use in taking orders

For a TIB anticipatory breach, the BRPD says liquidated damages are two times or 110 percent of what would have applied to a consumption entry, and 10.39(d)(3) gives the 110 percent rate for samples solely for use in taking orders, professional equipment, tools of trade and their repair components. Samples used solely for taking orders are at 110 percent, so A is right. Professional equipment is also a 110 percent category, which rules out C, and the other choices do not match the rule (three times applies only to non-conforming vehicles).

in the case of samples solely for use in taking orders, motion-picture advertising films, professional equipment, tools of trade, and repair components for professional equipment and tools of trade, the liquidated damages demanded shall be in an amount equal to 110 percent of the estimated duties 19 CFR 10.39(d)(3)

The amount is two times or 110 percent of what ACE BRPD Section 5.7

Search for: TIB Anticipatory Breach

CBP's key cites: ACE BRPD Section 5.7; 19 CFR 10.39(d)(1)