68 A U.S. importer purchased merchandise from an unrelated manufacturer in France for $5,000 DDP, duty paid and delivered to the Miami warehouse of the importer. Air freight from France to Miami cost $250. Delivery from the Miami airport to the importer’s warehouse cost $75. The duty rate is 1.2% ad valorem. There is no MPF, Harbor Maintenance Fee (HMF) or any other fees or taxes that have to be paid in addition to the duty. Also, Cost Insurance and Freight (CIF) only includes delivery to port and does not include duties and domestic transportation. What is the correct entered value?
A. $4,618.90
B. $4,619.57
C. $4,750.00
D. $4,675.00
E. $4,615.00
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The Answer is: B
Citation: 19 CFR 152.102(f)
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