48. In determining valuation, Customs may appraise merchandise based on:
A. The higher of the alternative values when the difference exceeds 0.05
B. The price of the merchandise in the domestic market in the country of export
C. The selling price in the United States of identical or similar merchandise produced in the United States
D. The price of merchandise for export to the United States
E. Minimum values of appraisement
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The Answer is: D
Citation: 19 CFR 152.108
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