2009 October No.64 – VALUATION


64 Based on the following information, what is the APPRAISED VALUE for an ocean shipment of 10,000 computer monitors with a unit value of $75 CIF, Los Angeles? • The seller received the cathode ray tubes used in the manufacture of these computer monitors free of charge from a third party that was satisfying a debt owed to the seller of the finished computer monitors. • The cathode ray tubes, including transportation and insurance, would have cost $25 each. • There is no through bill of lading associated with this entry. • Foreign inland freight is $1 each. • Ocean freight is $2.50 each. • Marine insurance is $0.50 each.

A. 1000000

B. 970000

C. 750000

D. 720000

E. 710000

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The Answer is: D

Citation: 190CFR 152.102

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