Member lesson
See the reasoning behind the question
Sign in with your existing membership to watch.
Sign inApril 2026 · Q72 · Valuation & Duty
Two duties on one value: 9001.10.0050 from China
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.
What you will learn
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.
HTSUS 2025 Basic, Chapter 90, page 90-3: 9001.10.00 Optical fibers, optical fiber bundles and cables; stat. suffix 50 Plastic optical fibers; Column 1 General 6.7%; HTSUS 2025 Basic, Chapter 99, subchapter III, U.S. note 20(c) (page 99-III-25); HTSUS 2025 Basic, Chapter 99, subchapter III, U.S. note 20(d) and its subheading list (pages 99-III-26 to 99-III-28; 9001.10.00 listed on 99-III-28); HTSUS 2025 Basic, Chapter 99, page 99-III-320: heading 9903.88.02 · Exam cover: HTSUS 2025 Basic Edition, no supplements. Sources used: official USITC release 2025HTSBasic Chapter 90 and Chapter 99 PDFs. Historical exam calculation under the exam references only, not a current landed-cost or tariff quotation.
Explained using the historical edition for this exam.