2006 October No.52 – VALUE


What is the dutiable value for the following transaction? The terms of sale are delivered, duty and fees paid, Chicago. The commercial invoice appears as follows: 12,000 dozen baseball caps, @ $30 per dozen 360000 International freight charges 2500 International insurance 800 Brokerage charges 150 Total DDP Price 363450 The caps are classified 6505.90.8090 @ $0.187 per kg. + 6.8%. The net weight of the shipment is 8,000 kgs. The actual ocean freight charges were $2,800. Transaction Value is the appropriate basis of appraisement.

A. 335207

B. 334348

C. 333398

D. 334927

E. 336325

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The Answer is: Credit will be granted to all.

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