A German company sold a shipment of sulphur dioxide to its related subsidiary in Pennsylvania twenty days ago at an invoice price of US $55 per short ton. In response to a CF28 Request for Information, the U.S. importer, a manufacturer, furnished documentary proof that its parent sold a comparable amount of identical merchandise to an unrelated manufacturer in Ohio four days earlier at a price of US $57 per short ton, and an identical product to an unrelated German manufacturer at a price of $56 per short ton when converted to US dollars. Unbeknownst to you, Customs has information from a second German exporter of sulphur dioxide on file. According to this information, the second German exporter sold identical sulphur dioxide to unrelated U.S. manufacturers at prices ranging from $54 to $60 per short ton at the time of the related party transaction. Based upon the related party sales price of the instant shipment under appraisement and the array of transaction values obtained by Customs, your client will receive which ONE of the following from Customs?
A) A Courtesy Notice of Liquidation, liquidating the instant entry at US $55 per short ton, as invoiced and entered.
B) A CF29, liquidating the instant entry instead at US $57 per short ton.
C) A CF29, liquidating the instant entry instead at US $56 per short ton.
D) A CF29, liquidating the instant entry instead at US $60 per short ton.
E) A CF28, requesting information regarding amounts paid for commissions, costs associated with international transportation, insurance, profit, and general expenses incurred in connection with sales of imported merchandise of the same class or kind.
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The Answer is: A
Citation: 19 CFR 152.103(j)(2)
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