72 Which one of the following choices does NOT qualify as a “related person” for purposes of valuing imported merchandise?
A. Employer and Employee
B. Members of the same family, including brothers and sisters (whether by whole or half blood), spouse, ancestors, and lineal descendants.
C. Any officer or director of an organization and such organization.
D. Any person directly or indirectly, owning, controlling or holding with power to vote, less than five percent of the outstanding voting stock or shares of any organization and such organization.
E. An officer or director of an organization and an officer or director of another organization, if each such individual is also an officer or director in the other organization.
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The Answer is: D
Citation: 19 CFR 152.102(g)(6)
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