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

What you will learn

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

Exam cover instruction; Exam cover reference list (HTSUS); Exam cover reference list (19 CFR); Exam category table; Shared invoice instruction; Invoice remarks (terms); Invoice carrier; Invoice hat line; Question 47 stem and choices; Original exam page 23 image (shared invoice); Key row 47 working (text layer prints the row number as '41'); Key row 46; Key page 2 image (rows 46–47); HTSUS 2018 6505.00.90 general rate; HTSUS 2018 6505.00.90 Special column; HTSUS 2018 6505.00.90 suffix 76; HTSUS 2018 page 65-8 image (6505.00.90); 19 CFR 152.102(f) price actually paid or payable (2018); 19 CFR 152.103(i) exclusions from transaction value (2018); 19 CFR 152.103(i)(1)(ii) post-importation transportation (2018); 19 CFR 152.103(i)(2) duties and Federal taxes (2018); 19 CFR 152.103(a)(1) Example 4 (C.I.F. charges excluded) (2018); 19 CFR 24.23(b)(1)(i)(A) MPF ad valorem fee (2018) · April 24, 2019 Customs Broker License Examination (Series 880), Category IX – Practical Exercise (questions 45–51, shared commercial invoice on exam PDF page 23, retained apr19-invoice45.png viewed), question 47 on exam PDF page 24 (rendered locally to /tmp and viewed); 'April 2019 Customs Broker License Exam Answer Key' row 47 on key PDF page 2 (retained apr19-recheck-key.png viewed; page 2 rendered to /tmp and viewed); exam references: HTSUS 2018 Basic Edition, No Supplements — Chapter 65, 6505.00.90 (retained USITC 2018BasicEdition Chapter 65; page 65-8 PNG viewed); 19 CFR revised as of April 1, 2018 — 152.102(f), 152.103(a)(1) and (i), 24.23(b)(1)(i).
Explained using the historical edition for this exam.