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Apr2026 · Q77 · Valuation & Duty

[Incomplete question conditions] Official A: conditions open

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

0:40US English narrationTwo narrators

What you will learn

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

April 2026 Customs Broker License Examination, question 77 full stem (CBLE pg. 37) and options; cover reference list (historical original; options recorded as evidence only, not displayed or narrated; whitespace normalized); April 2026 CBLE answer key, line 77 (historical official answer A); Actual official answer-key page image (key page 3, questions 59–80); row 77 'Answer A' | '6401.10.00, HTSUS; 19 CFR 152.101(a)'; 19 CFR 152.101(a)–(d) basis of appraisement, including the (a) effective-date rule and source note (full section text read; whitespace normalized); Actual 2025 Basic HTSUS page image, Chapter 64 p. 64-4: heading 6401 full text and subheading 6401.10.00; HTSUS 2025 Basic, Chapter 64 full text: Notes 3–4, Additional U.S. Note 3 (waterproof), heading 6401, and metal toe-cap provisions under 6402.91 and 6403.40 (whitespace normalized; rates not used); Source-preparation record for 2026apr-77 (original, all options, official key, preparer notes); Pipeline Codex independent source review, item 2026apr-77 (status continue_hold_original_scope_and_date_mismatch) · April 22, 2026 Customs Broker License Examination, CBP Publication 5559-0526 (as printed on the exam cover); April 2026 answer key printed as CBP Publication 5550-0526 (recorded as printed; not reconciled). Exam references per cover: Harmonized Tariff Schedule of the United States (2025 Basic Edition, No Supplements) and Title 19 CFR (2024 Revised as of January 1, 2024). Text used: GovInfo 2024 annual edition of 19 CFR 152.101, metadata revised as of April 1, 2024 (date difference recorded, not resolved); USITC 2025HTSBasic Chapter 64 PDF and actual page 64-4 image. The stem's word 'imported' is preserved as printed. No later CFR or HTSUS revision and no current law are used.
Explained using the historical edition for this exam.

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