On November 4, 2002, an entry/entry summary for consumption, with estimated duties attached, of cotton sweaters from China is submitted to Customs, Kansas City. On that day, you receive notification from Customs that the threshold for category 345 has been reached. The next day, you are notified by Customs that on November 5, 2002, Headquarters Quota has determined that category 345 has closed for the year; but entry/entry summaries, presented to Customs in proper form on November 4, will be prorated on a 76% basis with a release date effective November 5, 2002. You receive the entry package back from Customs on November 6, 2002. Which ONE of the following statements is correct?
A) You inform the importer that since the quota category has closed for the year, none of the sweaters are allowed into the commerce of the United States during the rest of this year, and they must export this shipment.
B) An adjusted entry summary for consumption, with estimated duties attached, must be deposited within 5 working days after November 6, 2002 and the importer must take delivery within 15 working days after November 6, 2002.
C) An adjusted entry summary for consumption, with estimated duties attached, must be deposited within 2 working days after November 5, 2002 and the importer must take delivery of the merchandise within 10 working days after November 5, 2002.
D) An adjusted entry summary for consumption, with estimated duties attached, must be deposited within 5 working days after November 5, 2002 and the importer must take delivery of the merchandise within 15 working days after November 5, 2002.
E) An adjusted entry summary for consumption, with estimated duties attached, must be deposited within 5 working days after November 4, 2002 and the importer must take delivery of the merchandise within 15 working days after November 4, 2002.
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The Answer is: D
Citation: 19 CFR 132.13(a)(1)(iii)(A)&(B)
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