[Incomplete question conditions] Official D: $4,000 vs 8% duty

What you will learn

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

Saved full original April 2023 exam and key text: question 38 stem as printed; Same file; expense bullets as printed; Same file; options A–E as printed; Same file; official key row 38 text; Same file; exam cover CFR reference; Same file; exam cover instruction; Same file; 'Category VI – Value' heading on page 16 governing questions 36–40 (page 17 carries no new category heading); Actual exam page 17 image viewed: question 38 full stem with '4202.11.0030 / 8%', 1000 cases, resales 350 @ $200.00, 400 @ $180.00, 250 @ $150.00, four expense bullets ($8,000.00; $2,000.00; customs duties totaling $4,000.00; $40.00 per case) and options A–E; question 39 also on page. The 'é' in 'attaché' renders as a missing-glyph box in the image.; Actual official key page image viewed; row 38 'Answer D' with citation '19 CFR 152.105'; no reason column or note; Local copy of CBP-authored exam and key PDF (not a live CBP URL); its page 17 and key page 36 images are the PNGs listed above; 2021 19 CFR 152.105(c)(1) — cited in the key (GovInfo 2021 annual edition, text extracted from 152-105.xml); Same file; 152.105(c)(2); Same file; 152.105(d)(1)–(3) deductions; Same file; 152.105(d)(4) duties currently payable; Same file; 152.105(e)(1) profit and general expenses; Same file; 152.105(h) unit price in greatest aggregate quantity; Same file; 152.105(h)(2) interpretative note 2; 2021 GovInfo XML for 152.105 (DATE 2021-04-01); interpretative notes 1 and 3 tables read from XML (stripped in the text file); not narrated; Saved 2021 Part 152 PDF text (19 CFR Ch. I (4–1–21 Edition)); 152.105(d)(4) matches after joining hyphenated line breaks · April 26, 2023 Customs Broker License Examination, question 38 on PDF page 17 (Category VI – Value, heading on page 16; Apr2023-question38-39-page17.png); 'APRIL 2023 CUSTOMS BROKER LICENSE EXAM ANSWER KEY', row 38 on key PDF page 36 (Apr2023-key-page36.png). Cover reference used: Title 19, Code of Federal Regulations (2021 Revised as of April 1, 2021); other cover references not used. Text used: complete 2021 19 CFR 152.105 (a)–(i) (GovInfo 2021 XML/text, (d)(4) cross-checked with the saved 2021 Part 152 PDF text). No ruling, later revision or current law is used.
Explained using the historical edition for this exam.