Plastic resin originating in France was imported from France into the United States and a duty of $4000 was paid to U.S. Customs. This resin was used in the United States to produce molded plastic containers, which qualified for NAFTA tariff preference when exported to Mexico. Upon importation into Mexico, an entry was filed and there was a payment of duty to the Mexican Government. The U.S. manufacturer has now filed a direct identification manufacturing drawback claim with U.S. Customs, furnishing appropriate documentation of the payment of duty of the equivalent of US $1500 by the Mexican importer in Mexico. The claimant is entitled to an amount of $__________ in duty drawback and the country of ____________ will provide the refund. Which ONE of the following choices correctly fills in the blanks found directly above?
A) $1485; U.S.
B) $2475; U.S
C) $3960; U.S
D) $1485; Mexico
E) $3960; Mexico
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The Answer is: A
Citation: 19 CFR 181.44(a),(c)
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