5 For the following U.S. importation, which is a dutiable charge? The Importer of record is the Canadian Shipper/Manufacturer. The terms of sale are CIF, Duty Paid, and Packed. The method of appraisement is Transaction Value.
A. Freight Charges
B. Insurance Charges
C. U.S. Duty and Merchandise Processing Fee
D. Packing Charges
E. The Transportation charges for the merchandise after its importation
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The Answer is: D
Citation: 19 CFR 152.103(b)(1)(i)
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