[Incomplete question conditions] Official A · 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 country of origin; Invoice shirt line; Question 49 stem and choices; Question 50 stem (entry total; not analysed here); Original exam page 23 image (shared invoice); Key row 49 working; Key row 48 (text layer labels the row '47 48'); Key row 47 DDP note (printed on row 47 only); Key row 50; Key page 2 image (rows 47–50); HTSUS 2018 6110.20.20 heading text; HTSUS 2018 6110.20.20 general rate and Special column; HTSUS 2018 page 61-54 image (6110.20.20); HTSUS 2018 page 65-8 image (hat line, context only); 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); 19 CFR 24.23(b)(1)(i)(B) MPF maximum and minimum, as adjusted (2018; amounts not narrated) · 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 49 on exam PDF page 24 (rendered locally to /tmp and viewed); 'April 2019 Customs Broker License Exam Answer Key' row 49 on key PDF page 2 (retained apr19-recheck-key.png viewed); exam references: HTSUS 2018 Basic Edition, No Supplements — Chapter 61, 6110.20.20 (retained USITC 2018BasicEdition Chapter 61; page 61-54 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.