Watch. Understand. Practice.

Video Library

▶0:35

Broker Compliance

Adding an AKA or DBA name for an active importer: CBP Form 5106 to the importer's assigned Center

Explain, under BRPD 11.0 (March 2023) Chapter 23, how an existing, active importer record (not frozen, not void) assigned to the Automotive and Aerospace Center adds an alternate name: block 1A keeps the official legal name, block 1C selects AKA or DBA as applicable, and block 1D holds the alternative name. In the manual PDF route, a completed and signed latest-version CBP Form 5106 with all mandatory fields is emailed to the Center to which the importer is assigned, not to the broker's own processing Center. Recognize the boundaries: this manual route is one permissible method, not the only one, because the 5106 ACE Portal and 5106 ABI functionality also exist, and a broker with a power of attorney may input a change as the certifying individual; a PDF update must re-enter all mandatory data, blank optional fields keep previously filed data unless new data or an 'R' is entered, and the request should not be sent to multiple locations. Distinguish the DIV layout, where block 1A is the division name and block 1D is the parent company's official legal name.

May2024 · English / EN + CN

▶0:26

Source or answer dispute

Broker Compliance

[Source or answer dispute] Official D: liquidation wait unsupported

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2022 · English / EN + CN

▶0:29

Source or answer dispute

Broker Compliance

[Source or answer dispute] Official C: rejection-clock source gap

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Provide an accurate English invoice translation

October2023 · English / EN + CN

▶0:24

Practical Exercise

Report the Ontario province code

April2023 · English / EN + CN

Request a discretionary warehouse extension

▶0:24

Practical Exercise

Request a discretionary warehouse extension

April2023 · English / EN + CN

Obtain permission before warehouse sampling

▶0:24

Practical Exercise

Obtain permission before warehouse sampling

April2023 · English / EN + CN

▶0:24

Practical Exercise

Report the Jacksonville entry port

October2022 · English / EN + CN

▶0:26

Practical Exercise

Separate the TIB merchandise correctly

Apply the TIB separate-entry exception

October2022 · English / EN + CN

▶0:27

Practical Exercise

Build the eleven-character entry number

April2022 · English / EN + CN

Route notices through the reference field

▶0:27

Practical Exercise

Route notices through the reference field

April2022 · English / EN + CN

▶0:25

Practical Exercise

Sign the declarant block

April2022 · English / EN + CN

Recalculate the merchandise processing fee

▶0:30

Practical Exercise

[Source or answer dispute] Official B: MPF base disputed

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2025 · English / EN + CN

A seller's rebate effected after importation: disregarded in transaction value

▶0:37

Practical Exercise

A seller's rebate effected after importation: disregarded in transaction value

Apply 19 CFR 152.103(a)(4) (2023 edition) to the May 2024 practical-exercise facts: a C.I.F. commercial invoice totaling $94,200 that itemizes $60,000 for the press and $34,200 for freight and insurance, importation on January 17, 2024, full payment of the invoice by the buyer on January 19, 2024, and a separate $15,000 wire from the seller back to the buyer on January 29, 2024. Because that partial refund was made or otherwise effected after the date of importation, it is disregarded in determining transaction value: it is neither subtracted from nor added to the price actually paid or payable, and the buyer's original payment is not ignored. Distinguish the $94,200 C.I.F. invoice total from the $60,000 price of the goods; C.I.F. charges for international freight and insurance, when identified and verified, are excluded from transaction value (152.103(a)(1) example 4), so the $94,200 total is not the dutiable value. Recognize the boundaries: 'payable' allows payment after importation, so later payment by itself does not defeat a price; a pre-importation promise of a later refund is not by itself a net-price reduction; and a discount agreed and effected before importation, or a pre-importation price formula, can form the price actually paid or payable only on its own documented facts (illustrated historically by H308580, contrasted with H042055).

May2024 · English / EN + CN

▶0:43

Practical Exercise

Classifying a gold-plated silver necklace set with stones and pearls in the 2020 HTSUS: silver jewelry, finished article, then the per-dozen price gate

Using the 2020 Basic Edition and the given invoice row only ('16 inch silver necklace, gold plated, mixed link containing 2 diaspore stones 7 millimeters each, 4 cultured pearls', 5 doz, $40.00 ea), classify the necklace by reading Chapter 71 notes and the 7113 text in order. A necklace is an 'article of jewelry' under Note 9(a), and Note 9 states such articles may be combined or set with natural or cultured pearls and precious or semiprecious stones, so the stones and pearls do not take it out of 7113. Note 4(a) defines precious metal as silver, gold and platinum; the necklace is silver, which is not a minor constituent here, and Note 2(b) says heading 7116 (articles of pearls or stones) does not cover articles containing precious metal other than as minor constituents. Heading 7113 covers articles of jewelry of precious metal; 7113.11 reads 'Of silver, whether or not plated or clad with other precious metal', so gold plating on silver keeps it in the silver subheading and does not make it a gold article or a gold-base or metal-clad article (Notes 6 and 7; no clad facts are given). Under 7113.11, 7113.11.10 covers rope, curb, cable, chain and similar articles produced in continuous lengths suitable for use in manufacturing; a finished 16-inch necklace is not continuous-length chain stock, so it falls under 'Other'. The 'Other' split is 'Valued not over $18 per dozen pieces or parts' (7113.11.20) versus 'Other' (7113.11.50). The invoice prices the necklace at $40.00 EACH, so the per-dozen value is $40 x 12 = $480, which exceeds $18. Result: 7113.11.5000 (stat suffix 00). Boundaries: the price is quoted per piece, not per dozen; no weight, assay or fineness is invented; not every pearl-containing jewelry article goes to 7116; the invoice's printed TOTAL ($4484.00) disagrees with its own rows ($2,448.00 + $2,400.00 = $4,848.00), is irrelevant to classification and is not used for any value, duty or tax computation. Not taught: any duty rate (including the 2020 general column), any 2026 schedule or all-in duty, any origin-specific treatment.

Apr2021 · English / EN + CN

▶0:26

Incomplete question conditions

Practical Exercise

[Incomplete question conditions] Official A: Oswego 0904 · unlading port not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2021 · English / EN + CN

Build the MID from the invoice: Sigma Coy E.X.T., Smyrna, Italy

▶0:40

Practical Exercise

Build the MID from the invoice: Sigma Coy E.X.T., Smyrna, Italy

Assemble a Manufacturer Identification Code from the April 2021 invoice shipper block in four blocks, applying the December 2019 Appendix 2 rules: (1) the ISO code of the actual country of origin — the invoice remark 'Italian Origin' gives IT (the edition's one exception is Canada, which uses a province code instead of 'CA'; not applicable here); (2) the first three characters of the first two words of the name — Sigma gives SIG, Coy gives COY, and E.X.T. is a later word that is not used (the edition also treats grouped initials as one word, ignores single-character initials and punctuation, and ignores the English words a, an, and, of, the; none of these changes the first two words here); (3) the largest number on the street address line, using up to the first four digits — the street line '1640 Delgado' gives 1640, while 4000 sits on the city line and is not used; (4) the first three alpha characters of the city — Smyrna gives SMY. Assembled with no spaces: ITSIGCOY1640SMY. This is an application of the rules to this invoice, not a listed Appendix example. Invoice address lines are used as printed; no address correction. No answer letter is taught.

Apr2021 · English / EN + CN

▶0:28

Incomplete question conditions

Practical Exercise

[Incomplete question conditions] Official D · key backs out duty + MPF only · DDP transport costs not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2019 · English / EN + CN

▶0:28

Incomplete question conditions

Practical Exercise

[Incomplete question conditions] Official D · heading and suffix facts not given

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2019 · English / EN + CN

▶0:30

Incomplete question conditions

Practical Exercise

[Incomplete question conditions] Official A · key backs out duty + MPF only · DDP transport costs not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2019 · English / EN + CN

▶0:29

Incomplete question conditions

Practical Exercise

[Incomplete question conditions] Official D · key total = rows 47 + 49 · DDP transport costs not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2019 · English / EN + CN

Classifying fresh whole chilled garlic bulbs packed in water in the 2017 HTSUS: GRI 1 to heading 0703, GRI 6 to garlic 0703.20.00, then fresh whole bulbs, Other, 0703.20.0015

▶0:38

Practical Exercise

Classifying fresh whole chilled garlic bulbs packed in water in the 2017 HTSUS: GRI 1 to heading 0703, GRI 6 to garlic 0703.20.00, then fresh whole bulbs, Other, 0703.20.0015

Use only the 2017 Basic Edition and the original invoice facts. The invoice describes the goods as 'Fresh whole chilled garlic bulbs packed in water. Shipped in bulk'. Those are the only product facts: fresh, whole, chilled, garlic bulbs, packed in water, shipped in bulk. No cooking, preservation, drying or peeling is invented. Step 1, heading (GRI 1): classification is determined by the terms of the headings and any relative section or chapter notes. Heading 0703 covers 'Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled'. The heading accepts either state, and the garlic is described as fresh and chilled. Nothing in the Chapter 7 notes moves it out of 0703. Step 2, the water: packing in water is how the goods are shipped. The invoice does not say the water is brine, sulfur water or another preservative solution, and it does not say the garlic was dried or cooked. Water packing alone is therefore not proof of provisional preservation, drying or preparation. Step 3, subheading (GRI 6): compare only subheadings at the same level. Under 0703 the same-level subheadings are onions and shallots (0703.10), garlic (0703.20.00) and leeks and other alliaceous vegetables (0703.90.00). The product is garlic, so the subheading is 0703.20.00. Step 4, statistical lines read the same way, level by level: under garlic, 'Fresh whole bulbs', 'Fresh whole peeled cloves' (20) and 'Other' (90). The invoice says whole bulbs, not peeled cloves, so the fresh whole bulbs group applies. Inside it the split is 'Certified Organic' (05) versus 'Other' (15). Step 5: Chapter 7 Statistical Note 1 defines 'Certified organic' as a product certified to one of the listed programs, such as the USDA National Organic Program (7 CFR 205). The given facts state no certification. The lesson does not claim that a certificate was checked and found absent; it classifies on the facts given, which lead to 'Other'. Result: 0703.20.0015, which matches the preserved official key line 'HTSUS 0703.20.0015'. Not taught: any duty rate or amount, fees, the antidumping notation on the invoice, any current China or 2026 rate, any option-by-option walkthrough or answer letter.

Apr2018 · English / EN + CN

▶0:27

Incomplete question conditions

Practical Exercise

[Incomplete question conditions] Official D · $49,167 base gives $231.77 · DDP value basis unstated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2018 · English / EN + CN

Computing the ordinary duty on fresh whole garlic bulbs under the 2017 HTSUS: a specific rate of 0.43¢/kg applied to the given 25,719 kg, converted to $0.0043/kg, with units cancelling to $110.5917, rounded to $110.59

▶0:54

Practical Exercise

Computing the ordinary duty on fresh whole garlic bulbs under the 2017 HTSUS: a specific rate of 0.43¢/kg applied to the given 25,719 kg, converted to $0.0043/kg, with units cancelling to $110.5917, rounded to $110.59

Use only the 2017 Basic Edition and the original invoice facts. The classification is already settled as 0703.20.0015 (fresh whole bulbs, other), inside garlic subheading 0703.20.00; this lesson does not repeat that classification path. Step 1, the weight: the invoice Description of Goods reads 'Fresh whole chilled garlic bulbs packed in water. Shipped in bulk', and the Quantity column shows '25,719 kgs.' The invoice does not label that figure net weight or NW. The lesson uses it as the given merchandise weight and does not invent a net-weight label. Step 2, no deduction: Chapter 7 Additional U.S. Note 2 says that in the assessment of duty on any kind of vegetables, any foreign matter or impurities mixed therewith shall not be segregated nor shall any allowance therefor be made. The invoice gives no separate water weight, and the lesson does not invent or subtract one. The full given 25,719 kg is the base. Step 3, the rate: 0703.20.00 Garlic carries a general column 1 rate of 0.43¢/kg in the 2017 Basic Edition (column 2 is 3.3¢/kg and is not used). This is a specific rate, charged per kilogram. It applies to the weight, not to the invoice value of $49,167. Step 4, unit conversion: 100 cents = 1 dollar, so 0.43¢/kg = $0.0043/kg. Step 5, multiplication with unit cancellation: 25,719 kg × $0.0043/kg; kg cancels kg, leaving dollars: $110.5917. Step 6, rounding: to the nearest cent, $110.5917 becomes $110.59, which matches the preserved official key line 12 ('HTSUS 0703.20.0015/0.43¢kg = 25719 kg x .0043 = $110.59') and preserved official answer A. Step 7, scope: $110.59 is the ordinary duty only. The merchandise processing fee and harbor maintenance fee are calculated separately, and so is the antidumping duty noted on the invoice; none is included. This is a historical 2017 figure, not a current all-in duty for garlic from China. Not taught: any fee or antidumping amount, any current or 2026 rate, any Chapter 99 measure, any option-by-option walkthrough, question number or answer letter.

Apr2018 · English / EN + CN

Classify interlocking panels by stated ice-hockey training purpose and relevant notes.

Verify complete wooden-handbag heading exclusions in the assigned 2022 Basic edition.

October2021CBLE · English / EN + CN

Bone-china teacups: composition and value

▶0:30

Classification

Bone-china teacups: composition and value

Use the bone-china composition rule and per-dozen value

October2021CBLE · English / EN + CN

▶0:28

Classification

Children’s automatic pitching toy set

October2021CBLE · English / EN + CN

▶0:32

Classification

Permanently mounted lithograph classification

Combine lithograph and permanent mounting thickness to choose the historical tariff branch.

April2018 · English / EN + CN

▶0:40

Source or answer dispute

Classification

[Source or answer dispute] Source or answer dispute: the April 2026 solenoid air-suspension valve, the official 8481.80.9005 answer, and the fluid-power fact the question does not state

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Apr2026 · English / EN + CN

▶0:30

Source or answer dispute

Classification

[Source or answer dispute] Official C: key suffix 50 vs named 30

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2021 · English / EN + CN

Classifying D-aspartic acid in the 2020 HTSUS: identity first, then the K check

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Classification

Classifying D-aspartic acid in the 2020 HTSUS: identity first, then the K check

Using the 2020 Basic Edition, classify D-aspartic acid (CAS 1783-96-6), an amino acid stated in the facts to be used as a pharmaceutical intermediate, by positive identity comparison. Chapter 29 places amino acids, other than those containing more than one kind of oxygen function, under 2922.49; within 2922.49.49 'Other amino acids' (General 4.2%, footnote 130 not taught here) the statistical suffix .15 names l-Aspartic acid specifically, and the D isomer is a different compound, so it falls to .50 'Other' at 2922.49.4950, General 4.2%. Then verify, rather than assume, whether Special 'Free (K)' applies: under General Note 13, K requires both that the product of a column-1-eligible country be included in the Pharmaceutical Appendix and that it be classifiable in the provision; pharmaceutical use alone does not qualify. Table 1 lists ASPARTIC ACID with CAS 56-84-8, the L form, which is not the same chemical as D-aspartic acid (CAS 1783-96-6); the independent review's exact name/CAS search of the full 2020 Appendix found neither 'D-ASPARTIC' nor 1783-96-6. Boundaries: a CAS number assists identification and its absence is not by itself a universal rule of ineligibility, since Table 1 covers a listed product 'by whatever name known'; here the distinct D/L identity, the isomer note in the original facts and the suffix .15 text together support the conclusion. Table 2 extends K only to salts, esters and hydrates of Table 1 products bearing listed prefixes or suffixes and classifiable in the same 6-digit provision; a D/L stereoisomer is not automatically such a derivative. Not taught: that all amino acids are 4.2%, any assumed country of origin, or any 2026 all-in duty.

Oct2021 · English / EN + CN

▶0:24

Incomplete question conditions

Classification

[Incomplete question conditions] Official A: 8419.50.10 · plate-fin not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2021 · English / EN + CN

▶0:27

Incomplete question conditions

Classification

[Incomplete question conditions] Official A · 'jam' is named in 2007 · cooking facts not given

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

▶0:28

Source or answer dispute

Classification

[Source or answer dispute] Official E · babies' heading fits · cotton line vs man-made

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

Classifying an unassembled shower-enclosure kit in the 2019 HTSUS: the whole article, its essential character, then the value gate

▶0:41

Classification

Classifying an unassembled shower-enclosure kit in the 2019 HTSUS: the whole article, its essential character, then the value gate

Using the October 2019 exam facts ('unassembled shower enclosures (enclosures consist of glass panels framed in aluminum, stainless steel fasteners and pulls, vinyl doorsteps and agglomerated stone bases) valued at $10.00 each from China'), explain how the exam's intended classification, 7013.99.9000, is supported by a matching CBP ruling and the 2019 Basic schedule. Step 1, the whole article: under GRI 2(a) a reference to an article includes that article complete or finished, entered unassembled or disassembled; the components are taken together as one complete shower enclosure, not as loose parts. GRI 2(a) alone does not choose between glass and stone. Step 2, essential character: the kit is made of different materials and components (glass, aluminum, stainless steel, vinyl, agglomerated stone); GRI 2(b) sends goods of more than one material to the principles of GRI 3, and GRI 3(b) classifies composite goods by the material or component that gives them their essential character. For these exact components, CBP ruling NY L85678 (October 4, 2005) states: 'The essential character of this merchandise is represented by the glass components', and classifies the components 'imported in the right quantities to form unassembled shower enclosures' in 7013.99.9000. The ruling itself does not cite GRI 3(b); the essential-character rule is grounded independently in the 2019 GRIs. Step 3, the 2019 subheading: within 7013 'Other glassware', 7013.99 'Other', the ruling's laboratory found the panels 'toughened (tempered) but not pressed', so they are not 'pressed and toughened (specially tempered)' glass (7013.99.20); the exam does not supply that laboratory result. Following the ruling's path (other: other: other: other), the 2019 Basic page 70-20 retains 'Valued over $5 each' at 7013.99.90 00; $10.00 each exceeds $5. Result for the exam scenario: 7013.99.9000. Boundaries: this is a complete-kit scenario only; extra components imported beyond complete-kit quantities are separate (the 2005 ruling's extra-base number is not taught as a 2019 number); real goods need matching material and subheading evidence, and the word 'glass' alone does not prove 7013.99.9000; this is not an automatic rule for all shower enclosures. No weight, value share, component count or base composition is taught. Not taught: any duty rate (including the 7.2% shown on 70-20 or stated in the 2005 ruling), any current schedule, any Chapter 99 or China-specific measure.

Oct2019 · English / EN + CN

▶0:25

Source or answer dispute

Classification

[Source or answer dispute] Official E · 8479 line exists · motor-appliance branch open

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

▶0:28

Incomplete question conditions

Classification

[Incomplete question conditions] Official B · heading 7116 supported · value per piece not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

▶0:28

Incomplete question conditions

Classification

[Incomplete question conditions] Official B · welt line 6403.91.30 · welt-upper-lip seam not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

▶0:28

Incomplete question conditions

Classification

[Incomplete question conditions] Official A · sole only 'not sewn' · glued/other attachment unstated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2019 · English / EN + CN

Classifying a cotton-and-polyester baseball cap in the 2018 HTSUS: GRI 2(b), 3(a), 3(b) and 3(c) applied through GRI 6 inside heading 6505, leading to the man-made fiber, knitted, no-braid subheading 6505.00.60

▶0:36

Classification

Classifying a cotton-and-polyester baseball cap in the 2018 HTSUS: GRI 2(b), 3(a), 3(b) and 3(c) applied through GRI 6 inside heading 6505, leading to the man-made fiber, knitted, no-braid subheading 6505.00.60

Use only the 2018 Basic Edition and the original question 67 facts. The stem gives a baseball-style cap with a crown of six panels and a rounded peak. Four rear panels are 100% knit polyester, two front panels are 100% woven cotton, and the peak is 100% woven cotton. The cap contains no braid. The stem says the cap is a composite good and that no single component imparts its essential character. Step 1, heading (GRI 1): heading 6505 covers 'Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed'. Knit panels and woven fabric panels both fit those terms, so the heading is 6505. The open question is the subheading. Step 2, candidate branches (GRI 6 with GRI 2(b)): GRI 6 says subheadings are decided by their own terms and, mutatis mutandis, the earlier rules, comparing only subheadings at the same level. Under 6505.00 'Other: Other:' the same-level material branches are 'Of cotton, flax or both', 'Of wool', 'Of man-made fibers' and 'Other'. Under GRI 2(b), a reference to goods of a material includes goods made partly of it. So the cap is prima facie described by both the cotton branch and the man-made fiber branch. The wool branch and the residual 'Other' branch do not describe a cap made wholly of cotton and polyester. Step 3, GRI 3(a): each of those two branches refers to only part of the materials in a composite good, so they are regarded as equally specific. Step 4, GRI 3(b): essential character would normally decide next, but the stem expressly states that no single component imparts it. The lesson does not override that fact. It does not treat four panels out of six, area or presumed weight as essential character or as a weight majority. Step 5, GRI 3(c): classify under the provision that occurs last in numerical order among those that equally merit consideration. The comparison is only between the two relevant same-level branches. Cotton runs 6505.00.15 to .25, and man-made fibers run 6505.00.50 to .80, so the man-made fiber branch comes last. That does not mean taking the numerically largest number in the heading, such as 'Other' 6505.00.90, which does not equally merit consideration. Step 6, inside the man-made fiber branch: the polyester panels are knit, so the branch 'Knitted or crocheted or made up from knitted or crocheted fabric' applies. Under it, the branches are 'Wholly or in part of braid' (.50) and 'Not in part of braid' (.60). The cap contains no braid, so the result is 6505.00.60. The question asks for an 8-digit classification, which matches the preserved official answer E (key printed as 'HTSUS 6505.0060'). Not taught: any 10-digit statistical suffix, any duty rate or total, any 2026 figure or Chapter 99 measure, or any option-by-option walkthrough or answer letter.

Apr2019 · English / EN + CN

▶0:24

Source or answer dispute

Classification

[Source or answer dispute] Official B · key rounds fork duty to $.02 early · unrounded, spoons 6.8% highest

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2019 · English / EN + CN

▶0:32

Incomplete question conditions

Classification

[Incomplete question conditions] Official D · 6907.30.3000 · cubes per m² not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2018 · English / EN + CN

▶0:28

Incomplete question conditions

Classification

[Incomplete question conditions] Official E · 8479.89.9499 · appliance scope not defined

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2018 · English / EN + CN

Primarily designed circumvention devices are prohibited imports subject to seizure.

April2019 · English / EN + CN

▶0:29

Entry & Entry Summary

Scope the lineless Non-ABI entry rule

Recognize US Virgin Island port scope for the specified historical entry-type list, retain exclusions and unchanged filing requirements.

Apply143.21(g) deceased US citizen abroad personal effects notexceeding2500; preserve143.22formalentrydiscretion.

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2024 · English / EN + CN

▶0:29

Source or answer dispute

Entry & Entry Summary

[Source or answer dispute] Official A: CBP scope, not a refund ban

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2021 · English / EN + CN

▶0:26

Source or answer dispute

Entry & Entry Summary

[Source or answer dispute] Official B: rule location, not literal blank

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2021 · English / EN + CN

▶0:25

Incomplete question conditions

Entry & Entry Summary

[Incomplete question conditions] Official D · all 5 on GN 4(c) list · watch determination not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2021 · English / EN + CN

▶0:23

Incomplete question conditions

Entry & Entry Summary

[Incomplete question conditions] Official E · §144.31: (declaration + bond) or transfer · A/B split

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

▶0:27

Source or answer dispute

Entry & Entry Summary

[Source or answer dispute] Official C · rule: not less than 35% (= 35% qualifies) · C wording unclear at 35%

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2019 · English / EN + CN

When a nominal consignee cannot secure a licensed customs broker: under Directive 3530-002A section 5.5.1, entry is denied and the consignee notifies the owner or purchaser either to designate a licensed broker or to make entry on their own behalf as importer of record

▶0:38

Entry & Entry Summary

When a nominal consignee cannot secure a licensed customs broker: under Directive 3530-002A section 5.5.1, entry is denied and the consignee notifies the owner or purchaser either to designate a licensed broker or to make entry on their own behalf as importer of record

Use only Customs Directive 3530-002A of June 27, 2001, which the April 2018 exam lists as a required reference. Step 1, who has the right to make entry: section 2 and 5.1.2 say that under Section 484 of the Tariff Act of 1930, as amended, only the importer of record may make entry, and the importer of record is the owner or purchaser of the goods, or, when designated by the owner, purchaser or consignee, a licensed customs broker. Step 2, who a nominal consignee is: 5.3.1 says 'owner' and 'purchaser' include any party with a financial interest in the transaction, but not a nominal consignee who has no other right, title or interest in the goods beyond what a bill of lading, air waybill or other shipping document gives. Under 5.1.3 a nominal consignee may designate a broker but may not make entry on its own behalf. Step 3, the rule when no broker can be secured: 5.5.1 says that if a nominal consignee cannot secure the services of a licensed customs broker, entry of the merchandise must be denied. Step 4, what the nominal consignee can do: it may (1) notify the owner or purchaser to designate a licensed customs broker to make entry for them, or (2) notify the owner or purchaser that they could make entry on their own behalf as importer of record. Both paths run through the owner or purchaser. Step 5, what it cannot do: in no case can the nominal consignee make entry in its own name, even through a licensed customs broker, or serve as the ultimate consignee. Permission from the actual owner does not turn the nominal consignee into an owner or purchaser with a financial interest; 5.9.1 makes the same point for freight consolidators, who cannot make entry with or without the owner's permission. Step 6, the broker's role: under 5.1.3 and 5.2.1, when a broker makes entry for a nominal consignee, the broker must appear as importer of record on the entry and entry summary. Step 7, scope: 5.13.1 says informal entries, I.T. entries and T&E entries are not subject to Section 484, and 19 CFR 143.26 lists who may make informal entry. So this is the formal-entry rule under Section 484, not a universal rule for every kind of entry. The lesson matches the preserved official answer D and key line 25 ('Customs Directive Right to Make Entry # 3530-002A § 2, 5.1, 5.5.1'). Not taught: any option-by-option walkthrough, answer letter or question number; any claim that the June 2003 review date ended the directive; any 2026 proposed rule as current law.

Apr2018 · English / EN + CN

Drawback

▶0:32

Drawback

Three named accelerated drawback review checks

Identify the expressly listed record-review criteria without treating them as exhaustive.

October2024 · English / EN + CN

▶0:39

Drawback

Document drawback merchandise transfers

Distinguish expressly listed transfer records from entry date.

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2018 · English / EN + CN

Adjust a used mold for prior use and include transport to production.

Compute the historical exam duty for plastic optical fibers, a product of China, valued at $95,678.00 and classified in HTS 9001.10.0050, using only the April 2026 CBLE references (HTSUS 2025 Basic Edition, no supplements). Look up the Column 1 General rate for 9001.10.00 (6.7%, page 90-3), then confirm that 9001.10.00 is enumerated in U.S. note 20(d) to subchapter III of chapter 99, so heading 9903.88.02 applies an additional 25 percent ad valorem duty under U.S. note 20(c) (page 99-III-320). Apply each rate separately to the same entered value: $95,678.00 x 6.7% = $6,410.426, rounded to $6,410.43; $95,678.00 x 25% = $23,919.50; total duty $30,329.93. The 25 percent is not charged on the 6.7% duty or on a duty-inclusive amount. As the original question states, duties based on Executive Orders outside the examination references are not included; no MPF or HMF is asked. Product-specific USTR exclusions and Chapter 98 entries are conditional and no such facts are given, so they are not applied, and the lesson does not teach that every China-origin product automatically carries 25 percent: coverage depends on the note 20(d) list.

April 2026 · English / EN + CN

▶0:32

Multiple accepted answers / Full credit

Valuation & Duty

[Multiple accepted answers / Full credit] Official full credit

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Apr2026 · English / EN + CN

▶0:36

Incomplete question conditions

Valuation & Duty

[Incomplete question conditions] Official A: conditions open

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Apr2026 · English / EN + CN

A formula price is still a price actually paid or payable

▶0:27

Valuation & Duty

A formula price is still a price actually paid or payable

Explain that when a foreign subsidiary sells ore to its U.S. parent at the New York Mercantile Exchange (NYMEX) ore price on the date the ore arrives in the United States, that agreed formula can produce the price actually paid or payable under 19 CFR 152.103(a)(1), because the price is considered without regard to its method of derivation and may be arrived at by applying a formula; the amount need not be known at the time of shipment. Recognize the boundary: the formula settles only how the price is derived. Because the buyer and seller are related, transaction value is still acceptable only if the relationship did not influence the price under an examination of the circumstances of sale, or the value closely approximates a test value, and the other 152.103(j)(1) limitations are also met. A formula is not an automatic related-party safe harbor and does not make transaction value acceptable in every subsidiary sale.

April 2026 · English / EN + CN

Ex-factory packed price: what is already in, what stays out

▶0:32

Valuation & Duty

Ex-factory packed price: what is already in, what stays out

Build the transaction value for a U.S. buyer's ex-factory packed purchase from an unrelated manufacturer in India by reading the invoice components first. The $18,344 paid to the seller already includes a $1,500 packing fee; packing costs are part of transaction value, so the packing is retained inside the price and is not added a second time (19 CFR 152.103(b)(1)(i), (b)(2): additions only to the extent not otherwise included). The $4,500 paid separately to a freight forwarder ($500 inland freight and $4,000 air freight) is a charge for transportation beyond the factory in an ex-factory sale: it is not added under 152.103(a)(5)(i), and international transportation is outside the price actually paid or payable under 152.102(f). The $1,500 paid to a genuine buying agent is not a selling commission as defined in 152.102(b), so it is not added under 152.103(b)(1)(ii); this is not a blanket rule that all commissions are excluded, since a selling commission incurred by the buyer and not included in the price is an addition, and the buying-agency relationship must be factually substantiated. On these stated facts only, the entered (transaction) value is $18,344.

April 2026 · English / EN + CN

▶0:40

Incomplete question conditions

Valuation & Duty

[Incomplete question conditions] Official A: conditions open

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Apr2026 · English / EN + CN

A later U.S. manufacturing royalty is not added

▶0:30

Valuation & Duty

A later U.S. manufacturing royalty is not added

Explain why, when a Japanese resin producer sells resin to an unrelated U.S. manufacturer for $20,000 and the buyer later pays Disney a $2,000 royalty for the right to manufacture and sell Disney-branded phone cases in the United States made from that resin, the royalty is not added and the transaction value of the imported resin is $20,000, provided the other transaction-value requirements are met. Under 19 CFR 152.103(b)(1)(iv) a royalty or license fee is added only if it is related to the imported merchandise AND the buyer is required to pay it, directly or indirectly, as a condition of the sale of the imported merchandise for exportation to the United States; 152.103(f) makes the dutiable status a case-by-case question of that condition and of to whom and under what circumstances the fee is paid, and its example treats a third-party royalty for the right to manufacture and sell a further-manufactured U.S. product as not a condition of the import sale. Recognize the boundaries: a payment to a third party is not excluded merely because the payee is a third party, and not every post-importation royalty is automatically excluded; the facts of each case govern.

April 2026 · English / EN + CN

Convert foreign currency at the exportation-date rate

▶0:26

Valuation & Duty

Convert foreign currency at the exportation-date rate

Explain that when a commercial invoice is in a foreign currency, the amount is converted to U.S. dollars using a proclaimed rate or a certified rate or rates, except as otherwise specified in the subpart (19 CFR 159.31), and that the rate used is the one effective on the date of exportation (19 CFR 159.32). Apply the 19 CFR 152.1(c) definition: the date of exportation is the actual date the merchandise finally leaves the country of exportation for the United States. Recognize that the invoice date, the arrival or import date and the entry date are not substitutes for that date; only if no positive evidence of the actual date is at hand does the Center director ascertain or estimate it by all reasonable ways and means, and bills of lading, invoices and other available information may then be considered as evidence, not as an automatic answer.

April 2026 · English / EN + CN

▶0:27

Multiple accepted answers / Full credit

Valuation & Duty

[Multiple accepted answers / Full credit] Official A–E: all five amounts accepted

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April 2018 CBLE · English / EN + CN

▶0:27

Bonds & POA

Revoked authority: use the later clock

Compare both historical retention clocks; preserve officialA with omitted-condition disclosure.

April 2021 · English / EN + CN

▶0:25

Incomplete question conditions

Bonds & POA

[Incomplete question conditions] Official D · active-client clock · revocation clock + later-of test not in D

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

Case-specificIrishWool productdescription vsunambiguouscountrymark under13445c; adjectivesnotuniversallyprohibited.

[Source or answer dispute] Official B: Part 102 purpose not stated

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2023 · English / EN + CN

April 2021 · English / EN + CN

Distinguish GSP beneficiary status from the narrower A+ least-developed beneficiary country scope.

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

▶0:23

Incomplete question conditions

Trade Programs

[Incomplete question conditions] Official C · 'suspended pending notification' · §159.58(a): upon receipt of notification

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

October2019 · English / EN + CN

Domestic status permit exception and its limits

April 2021 · English / EN + CN

▶0:29

Source or answer dispute

FTZ & Bonded Warehouse

[Source or answer dispute] Official B, D, E · §146.64 bars privileged foreign · domestic bar not in cited rule

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April2021 · English / EN + CN

Moving merchandise from a foreign-trade zone at one port to a zone at another port: bonded carrier, an IT entry filed via an in-bond application, and where the historical CBP Form 7512 fits

▶0:39

FTZ & Bonded Warehouse

Moving merchandise from a foreign-trade zone at one port to a zone at another port: bonded carrier, an IT entry filed via an in-bond application, and where the historical CBP Form 7512 fits

Use only the 2018 edition of 19 CFR 146.66 and 18.1 and the contemporaneous CBP CSMS# 18-000013 of January 4, 2018. Step 1, route: under 146.66(b), a transfer of merchandise from a zone at one port of entry to a zone at another port must be made by bonded carrier under an entry for immediate transportation filed via an in-bond application pursuant to Part 18; all copies of the entry must bear a notation that the merchandise is being transferred to another zone designated by its number. Same-port transfers are governed separately by 146.66(a) and are not taught as following the same rule. Step 2, history: under 146.66(c) the transferring zone operator provides the destination operator with the documented history (copies of earlier admission, status and manipulation or manufacture filings, or a certified statement, depending on the inventory method), within 10 working days after delivery to the bonded carrier, referenced to the I.T. number. Step 3, arrival: under 146.66(d) the merchandise is admitted at the destination zone under 146.32 without invoice or customs examination, and the history is associated with the CBP Form 214 for that admission. Movement, history and destination admission are separate pieces; the in-bond form does not replace either the history or the Form 214. Step 4, method: under 18.1(d), the in-bond application (transportation entry plus manifest) must be transmitted to CBP via a CBP-approved EDI system, except as described in 18.31 for pipeline or air, or under a TIR carnet; if EDI functionality is unavailable, the Commissioner or a designee may authorize an alternative method. Step 5, form identity: CBP Form 7512 is taught as the traditional paper in-bond form identity. CSMS# 18-000013 said CBP officers would accept paper Form 7512 and input data on the trade's behalf until July 2, 2018, after which paper forms would no longer be accepted for input into ACE and electronic filing of new in-bond transactions would be the trade's responsibility; paper forms or paper alternatives (screen prints, plain paper documents) would still be accepted for border enforcement and verification or audit operations, including FTZ exports and transfers, where additional information is required on paper. So 7512 names a form, not a universal paper-filing requirement. Not taught: any answer letter, question number, option list or option elimination; any claim that a paper-only rule applied in 2019; any claim that 7512 replaces the Form 214 or the zone history; any claim that the different-port rule governs same-port transfers; any claim that the 7512 label is categorically obsolete or that the historical key is wrong.

Apr2019 · English / EN + CN