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October 2026, question 79

Valuation, Appraisement and Duty Assessment · Duties, MPF, HMF and calculations

ABC Company imports a tire cord quality steel wire rod, properly classified under 7213.91.3011, HTSUS. The country of origin is the United Kingdom, and the item is subject to an antidumping duty cash deposit rate of 147.63%. The item is shipped via air to New York, NY and formally entered into U.S. commerce. What is the total amount of fees and estimated duties if the value of the shipment is $53,429.00, the Merchandise Processing Fee is 0.3464% ($33.56 minimum and $651.50 maximum for the applicable fiscal year), and the Harbor Maintenance Fee is 0.125%?

  1. $185.08
  2. $251.87
  3. $78,877.23
  4. $79,062.31
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CBP's answer: D. D: $79,062.31

The tire cord wire rod is duty free at the column 1 general rate, so the duty is the antidumping cash deposit: $53,429.00 x 147.63% = $78,877.23. The MPF on a formal entry is 0.3464 percent of value, $185.08, which falls between the minimum and maximum given. The HMF applies only to cargo loaded or unloaded from a commercial vessel, and this shipment came by air, so no HMF is owed. The total is $78,877.23 plus $185.08, or $79,062.31, so D is right. C omits the MPF.

Commercial cargo loaded on or unloaded from a commercial vessel is subject to a port use fee of 0.125 percent (.00125) of its value 19 CFR 24.24(a)
merchandise that is formally entered or released is subject to the payment to CBP of an ad valorem fee of 0.3464 percent 19 CFR 24.23(b)(1)(i)(A)

Search for: port use fee of 0.125 percent

CBP's key cites: 19 CFR 24.23(b)(1)(i); 19 CFR 24.24(a); ACE Entry Summary Instructions, page 1

Change watch: § 24.24 changed in the April 1, 2026 eCFR (the quoted text is unchanged); § 24.23 changed in the April 1, 2026 eCFR (the quoted text is unchanged).

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).