Practical Exercise

The Interim Footwear Invoices state that the boots are leather. What section notes, chapter notes, and/or subheadings in the HTSUS provide for the American alligator skin cowboy boot upper?

In accordance with the facts above, what is the Chapter 98 CLASSIFICATION of the cowboy boots?

In accordance with the facts above, which of the following provisions of the CBP regulations are the most relevant for Expeditious to research whether U.S. Fish & Wildlife import permits are required for MBM's boots?

Below are four partially completed CBP Form 7501 Entry Summary forms. Concentrating only on Blocks 2, 6, and 9, which one of the four forms correctly shows the entry type, port code, and mode of transport for the facts provided?

What is CLASSIFICATION of the cowboy boots?

A printing press is imported from Italy, shipped via China. The invoice price is $80,000. The seller provides a $15,000 rebate negotiated as part of the sale. CIF terms include freight and insurance. For air shipment from China, what is the dutiable value of the press?

Which party does NOT have authority to file a transportation entry?

How will a price change in the form of a rebate affect transaction value under appraisement rules?

After corrections required under the applicable tariff provisions (including 9903.88.15 HTSUS and related harbor maintenance and processing rules), what is the broker’s corrected invoice total?

Which regulation governs allowance in duties for shortage?

Which statement is FALSE regarding the POA between NBB and Echo Paper Products (a Canadian corporation)?

Echo Paper Products needs an Importer Number for Box 23 of Form 7501 (value exceeds $1,000). Which statement is TRUE?

NBB needs to file a USMCA post-summary claim on a type 01 entry. Which method CANNOT be used?

Echo imported Australian paper relabeled as its own product. CBP discovers the goods are subject to AD duties and rejects the entry. How should the broker respond?

NBB filed a warehouse entry on August 16. Echo needs to withdraw one-third of the merchandise and return it to Canada. What document is needed?

BQ Printers ordered a press from Stampa Fabbrica (Italy). The shipment was diverted from Beijing to Boston then trucked to Baltimore. Which statement is TRUE regarding country of origin?

During the in-bond movement, the truck driver delivered the merchandise directly to the importer instead of the port of entry. Who is liable for the breach?

BQ Printers is an active client with POA from May 1, 2020. Regarding "Notice to Client of Method of Payment" — if the invoice did not contain this notice, which statement(s) are correct? I. Not required by regulations. II. Required on every broker invoice. III. Required in or attached to the POA. IV. Required in writing once per 12 months.

How will a rebate from the seller affect the transaction value of the imported press?

Fast Broker obtained additional documentation showing the country of origin is Italy. BQ Printers already paid. How much did Fast overcharge on the Broker Invoice?

Entered value for 1,000 units at €22.03 each. Exchange rates: Jan. 4 = 1.062, Jun. 26 = 1.091, Jun. 27 = 1.0961, Jun. 29 = 1.0881. The parties agreed to use the daily rate. What is the U.S. dollar entered value?

WP Fans wants a shipment cleared through Milwaukee, Wisconsin. What is the correct Schedule D port code?

How should a hard-bound book comprising 12 issues of a fan periodical be classified—240 pages, sewn sections, glued hard cover?

Which manufacturer identification code correctly formats a Portuguese manufacturer for ACE Entry Summary?

A commercial invoice is deficient for customs compliance because it lacks which of the following?

Which form would NOT be found in the warehouse permit folder for Entry Type 21?

What is the correct Entry Type code for withdrawal of 5,000 kg of cheese on the warehouse opening day, January 2, 2023?

What is the correct country code for Ontario, Canada on the entry summary?

The cheese requires 6 years of aging but the warehouse time limit is 5 years. Which statement is TRUE?

Duty on an 8,000 kg withdrawal when only 5,000 kg is eligible under quota?

Which regulation(s) address sampling of merchandise in a bonded warehouse? (Select all that apply; both A and B are correct.)

If ABC Customs Brokers, LLC (ABC) is permitted to file more than one entry for the merchandise, as all the merchandise is arriving in one conveyance and consigned to one consignee, what type of entry will ABC file for the sample gowns for which the importer has requested a temporary importation under bond (TIB) be filed?

ABC Customs Brokers, LLC (ABC) is filing entry at the port of unlading. What port code will ABC enter on the entry / entry summary for the port in which the entry is filed?

Which Customs Regulation provides the process for separating quantities of merchandise into separate entries and provides the exception to the rule that all merchandise arriving on one conveyance and consigned to one consignee must be included on one entry, under the facts of this Practical Exercise?

ABC Customs Brokers, LLC (ABC) is filing a Temporary Importation under Bond (TIB) entry for the merchandise listed on the Pro Forma Invoice No. CM10262022S. What would be the correct CLASSIFICATION in the correct order of reporting of the gowns on line 001 of the invoice on the entry summary (CBP Form 7501)?

Pursuant to the TIB regulations and CBP ACE guidance and under the facts provided, what supporting documents, if any, is ABC Customs Brokers, LLC (ABC) required to upload into Document Imaging System (DIS) or the ACE Portal concurrent with filing the TIB entry summary electronic data?

CBP has issued a CBP Form 28, Request for Information, for the TIB entry that ABC filed for the IOR Creasioni Marchesa. The IOR does not have an ACE account. CBP issued the electronic CBP Form 28 dated October 28, 2022, with a 30-day response time and mailed a courtesy copy only to ABC. CBP did not provide the IOR with a copy. Which of the following is FALSE?

Correct format for Filer Code/Entry Number in block 1 of CBP Form 7501?

If IOR desires refunds/bills/notices mailed in care of agent and has CBP Form 4811 on file, agent's importer number must be in which CBP Form 7501 block?

Who must sign block 41 (Declarant Name, Title, Signature, Date) on CBP Form 7501?

If total entered value increases by $15,000, what would be new (499) MPF total on CBP Form 7501?

Based on the April 2021 practical exercise invoice (women’s brassiere: 70% silk, 30% rayon, woven, with embroidery), what is the correct HTSUS classification?

Based on the same invoice (16-inch silver necklace, gold-plated, with diaspore stones and cultured pearls), what is the correct HTSUS classification?

For the practical exercise entry (destination Oswego, NY), what is the correct U.S. Customs district/port code for Block 20 of CBP Form 7501, per HTSUS Annex C?

The invoice shows terms FOB Oswego, NY. Which party is responsible for payment of duties, taxes, and fees?

What is the correct Manufacturer Identification Code (MID) for Sigma Coy E.X.T., Smyrna, Italy, per CBP Form 7501 preparation instructions?

Using the invoice total of $4,484 for the practical exercise, what is the Harbor Maintenance Fee (HMF) at 0.125%?

PRACTICAL EXERCISE: What is the correct Manufacturer Identification Code (MID) for A.B.C. Company, 55-5 Hung To Road, P.O. Box 1234, Kowloon, Hong Kong?

Classification: knit unisex zipper-front jackets (38% polyester, 38% cotton, 24% wool) with leather piping around the collar. What is the correct HTSUS classification?

Duty, taxes, and fees for a shipment: HTSUS 6102.30.1000 ($0.644/kg + 18.8% ad valorem), entered value $9,450, net weight 756 kg, vessel sailed from Key Largo, Florida.

PRACTICAL EXERCISE: What is the correct MID for Fabrica de Artigos de Vestuario Top Job, Grand River Building, Fi 2-4, Caracas, Venezuela?

Classification: printed 100% cotton plain-weave “patchwork” fabric made of 6 in. × 6 in. squares sewn together; 59 warp and 28 filling yarns per cm; 97.11 g/m²; average yarn number 89. What is the correct HTSUS classification?

What are the total duty, taxes, and fees for a shipment of patchwork fabric classified under HTSUS 6307.90.9889 at the 7% ad valorem rate, with a customs value of $12,925, shipped by air to Chicago?

What Entry Type code applies to the commercial invoice for ladies’ hats and men’s shirts from Italy, terms DDP?

Classification: a women’s hat crocheted to shape from unspun dyed raffia, lined, trimmed with a grosgrain ribbon hatband, not sewn?

Total duty and fees on the hats (HTSUS 6505.00.9076: 20.7¢/kg + 7.5% ad valorem), invoice value $9,000, weight 2,728 kg, terms DDP to New York?

Classification: men’s 100% knit cotton sleeveless muscle shirt?

Total duties and fees on the muscle shirts (HTSUS 6110.20.2069: 16.5%), value $7,440, terms DDP?

Total duties and fees on the entire CBP Form 7501 for this exercise?

On CBP Form 7501, which block shows the MPF total?

Commercial invoice: Blue Crest Exports, Ltd., Bldg 45 No 8002 Shennan Rd, Futian District, Shenzhen, China. Product: Fresh whole chilled garlic bulbs packed in water. Net weight 25,719 kg. Total invoice price $49,167.00 DDP San Francisco, CA. Subject to antidumping duty order A-570-831 at $0.06 per kg. For account of Rosa's Italian Kitchen, South San Francisco, CA. Broker: James Brokers Inc., Dallas, TX. Carrier: COSCO. Port of unlading: Oakland, CA. What is the correct 10-digit HTSUS classification?

Using the same Blue Crest garlic shipment (port of unlading Oakland, California), what is the correct Schedule D code for the U.S. port of unlading to be reported on the entry?

For the Blue Crest shipment (entered value $49,167.00), calculate the combined Harbor Maintenance Fee (HMF) and Merchandise Processing Fee (MPF) using ad valorem rates of 0.125% for HMF and 0.3464% for MPF (ignore min/max MPF for this question). What is the total?

For the same garlic entry classified under HTSUS 0703.20.0015, the general column 1 duty rate is 0.43¢ per kg. What is the ordinary customs duty (Column 1) on 25,719 kg?

For the Blue Crest garlic (25,719 kg), antidumping duty order A-570-831 applies at $0.06 per kg. What is the antidumping duty deposit amount?

CBP Form 7501 data: Entry No. ABC-1234567-8, Entry Type 01, Summary Date 01/17/2017, Surety Code 891, Bond Type 8, Entry Port 3901, Entry Date 01/04/2017, Carrier MAERSK SENANG, Mode of Transport 11, Import Date 01/02/2017, B/L MAEU751824346, MID IDBAKFUR5896JAK, Exporting Country MY, Immediate Delivery No. V0670830522, IT Date 01/02/2017, Foreign Port of Lading 55700, U.S. Port of Unlading 3001, Location of Goods H572 BNSF LOGISTICS PARK-CHI. Importer: INSIDE INTERIORS INC., 602 Avenue J, Lubbock, TX 79401. Per 19 CFR 141.69(b), which date should be used in Block 17 to determine the applicable duty rate?

For the same 7501 (Entry ABC-1234567-8), which Fee Class Code is correctly entered in Block 39 for the Merchandise Processing Fee?

The merchandise covered by Entry Type 01 in the exercise is wooden bedroom furniture from Indonesia. Which statement best describes Entry Type 01?