66 An Importer sends telecommunications wiring harnesses to China for repairs and alterations. Upon re-importation to the United States, the Importer correctly classifies the harnesses under HTSUS 9802.00.5060 and 8544.42.2000. They declare a 9802 value of $10,000 and an 8544 value of $3,000. There are no other goods in this air shipment. What is the correct duty and Merchandise Processing Fee (MPF) assessed on this importation?
A. $78.00 in duty and $6.30 in MPF
B. $78.00 in duty and no MPF owed
C. No duty or MPF owed
D. No duty owed; MPF will be $25.00
E. No duty owed; MPF will be $6.30
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The Answer is: C
Citation: HTS 8544.42.2000 and Chapter 98, Subchapter II, U.S. Note 3, 19 CFR 24.23(c)(1)
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